MI SB0498

Creates a sales tax refund program for back-to-school purchases made between August 8th and August 24th each year from 2025 through 2030

Eligible items include clothing priced at $100 or less per item and school supplies priced at $20 or less per item, such as notebooks, pencils, backpacks, calculators, and lunch boxes

Excludes clothing accessories (jewelry, handbags, watches), sport/recreational equipment, protective equipment, furniture, and items purchased for trade or business use (except for teachers buying classroom supplies)

Purchasers must submit refund claims within 30 days of purchase with documentation including seller name/location, purchase date, item prices, and sales tax paid

Establishes a "back-to-school rebate fund" in the state treasury to receive 6% sales tax collections on eligible items during the refund period and fund the rebate program and administrative costs