Bill Text: MI HB5738 | 2013-2014 | 97th Legislature | Introduced
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 (Republican 1-0)
Status: (Introduced - Dead) 2014-09-09 - Printed Bill Filed 08/28/2014 [HB5738 Detail]
Download: Michigan-2013-HB5738-Introduced.html
HOUSE BILL No. 5738
August 27, 2014, Introduced by Rep. Graves 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. on August 1 and 11:59 p.m.
on August 31 each year:
(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.
(c) A personal computer purchased for noncommercial home or
personal use, if the sales price, less any manufacturer's rebate,
of each individual personal computer is not greater than $750.00.
(d) A personal computer accessory purchased for noncommercial
home or personal use, if the sales price, less any manufacturer's
rebate, of each individual personal computer accessory is not
greater than $750.00.
(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) "Monitor" does not include a device that includes a
television tuner.
(d) "Personal computer" means an electronic device that
accepts information in digital or similar form and manipulates that
information for a result based on a sequence of instructions.
Personal computer includes, but is not limited to, an electronic
book reader or a laptop, desktop, handheld, tablet, or tower
computer. Personal computer does not include a cellular telephone,
video game console, digital media receiver, or any other device not
primarily designed to process data.
(e) "Personal computer accessory" includes a keyboard, mouse,
personal digital assistant, monitor, peripheral device, modem,
router, and nonrecreational software, regardless of whether the
personal computer accessory is used in association with a personal
computer. Personal computer accessory does not include any system,
device, software, or peripheral device that is designed or intended
primarily for recreational use.
(f) "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.
(g) "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.
