MI HB5809

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

Exempts clothing items priced at $100.00 or less per item, school supplies priced at $20.00 or less per item, computers for personal use priced at $1,000.00 or less, and school computer supplies priced at $500.00 or less during the holiday period.

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

Requires the Department to provide notice of the use tax holiday at least 60 days before the exemption period begins.

Establishes detailed rules for layaway purchases, discounts, exchanges, rain checks, and shipping charges to determine tax holiday eligibility and pricing thresholds.