Bill Text: MI SB1026 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Use tax: exemptions; exemption for certain personal protective equipment; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding secs. 4gg & 4hh.
Spectrum: Partisan Bill (Republican 7-0)
Status: (Introduced - Dead) 2020-07-23 - Referred To Committee On Finance [SB1026 Detail]
Download: Michigan-2019-SB1026-Introduced.html
SENATE BILL NO. 1026
July 23, 2020, Introduced by Senators NESBITT,
LUCIDO, BARRETT, BUMSTEAD, LASATA, VICTORY and VANDERWALL and referred to
the Committee on Finance.
A bill to amend 1937 PA 94, entitled
"Use tax act,"
(MCL 205.91 to 205.111) by adding sections 4gg and 4hh.
the people of the state of michigan enact:
Sec. 4gg. (1) The tax under this act does
not apply to the storage, use, or consumption of personal protective equipment.
(2) The tax under
this act does not apply to machinery or equipment that is used by the purchaser
to manufacture or produce personal protective equipment.
(3) As used in
this section, "personal protective equipment" means items for human
wear and designed as protection of the wearer against injury or disease or as
protection against damage or injury of other persons or property but not
suitable for general use. Personal protective equipment includes, but is not
limited to, breathing masks, face shields, respirators, protective gloves, and
safety glasses and goggles.
Sec. 4hh. (1) The tax under this act
does not apply to the storage, use, or consumption of disinfecting products.
(2) As used in this section, "disinfecting products" means products designed to disinfect or sanitize an individual, workplace, or personal protective equipment as that term is defined in section 4gg. Disinfecting products includes, but is not limited to, antibacterial soap, disinfecting spray, disinfecting wipes, and hand sanitizer.
