MI HB4223

Establishes an annual use tax holiday during the third Saturday of August through the third Sunday of August for qualifying back-to-school items.

Exempts clothing items priced at $100 or less per item, school supplies at $20 or less per item, computers for personal use at $1,000 or less, and school computer supplies at $500 or less per item.

Excludes from the exemption clothing accessories, sport/recreational equipment, protective equipment, furniture, and items for business use.

Requires the department to provide notice of the holiday at least 60 days in advance and establishes rules for layaway purchases, discounts, exchanges, and returns during the exemption period.

Specifies detailed definitions of eligible "clothing" (including 35 categories from aprons to wedding apparel) and "school supplies" (including 27 items from binders to writing tablets).