MI SB0499

Creates an annual back-to-school use tax refund program allowing purchasers to claim refunds on eligible items bought between August 8th and August 24th 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 binders, book bags, calculators, notebooks, pens, pencils, and backpacks

Excludes clothing accessories (jewelry, handbags, watches, cosmetics), sport or recreational equipment (cleats, skates, sports gloves), protective equipment (helmets, safety glasses), and furniture from the refund program

Requires purchasers to submit refund claims within 30 days of purchase with documentation including seller information, purchase date, item prices, and tax paid

Teachers purchasing eligible supplies for classroom use qualify for refunds even though items sold for general trade or business use are otherwise excluded