Bill Text: MI HB4865 | 2015-2016 | 98th Legislature | Introduced

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Bill Title: Sales tax; exemptions; sales tax holiday for back-to-school clothing and school supplies; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ff.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2015-09-17 - Printed Bill Filed 09/17/2015 [HB4865 Detail]

Download: Michigan-2015-HB4865-Introduced.html

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HOUSE BILL No. 4865

September 16, 2015, Introduced by Rep. Kosowski and referred to the Committee on Tax Policy.

 

     A bill to amend 1933 PA 167, entitled

 

"General sales tax act,"

 

(MCL 205.51 to 205.78) by adding section 4ff.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 4ff. (1) Subject to subsection (2), a person subject to

 

the tax under this act may exclude from the gross proceeds used for

 

the computation of the tax the sale of any of the following items

 

if the sale is made between 12:01 a.m. and 11:59 p.m. on the third

 

Saturday in October of 2015 and between 12:01 a.m. and 11:59 p.m.

 

on the third Saturday of August each year after 2015.

 

     (a) Clothing if the sales price of each individual item is not

 

greater than $75.00.

 

     (b) School supplies if the sales price of each individual item

 

is not greater than $15.00.

 

     (2) The exemption in subsection (1) does not apply to the

following:

 

     (a) Clothing accessories or equipment.

 

     (b) Protective, sport, or recreational equipment.

 

     (c) Any item sold for use in a trade or business.

 

     (d) Furniture.

 

     (3) As used in this section:

 

     (a) "Clothing" means any article of wearing apparel, including

 

all footwear, intended to be worn on or about the human body.

 

     (b) "Clothing accessories or equipment" means incidental items

 

worn on the person or in conjunction with clothing, including, but

 

not limited to, watches, watchbands, jewelry, umbrellas, or

 

handkerchiefs.

 

     (c) "Protective, sport, or recreational equipment" means items

 

designed for human use and worn in conjunction with an athletic or

 

recreational activity and that are not suitable for general use,

 

including, but not limited to, skis, swim fins, rollerblades, and

 

skates.

 

     (d) "School supplies" means pens, pencils, erasers, crayons,

 

notebooks, notebook filler paper, legal pads, binders, lunch boxes,

 

construction paper, markers, folders, poster board, composition

 

books, poster paper, scissors, cellophane tape, glue, paste,

 

rulers, computer disks, protractors, compasses, calculators, and

 

similar items.