Sales tax: exemptions; sales tax holiday for back-to-school clothing and school supplies; provide for. Amends sec. 25 of 1933 PA 167 (MCL 205.75) & adds secs. 12a & 25a.
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
This bill creates a back-to-school sales tax holiday in Michigan. During a specific period each year, eligible back-to-school clothing and school supplies are exempt from sales tax. Purchasers can claim a refund for the sales tax paid on eligible items by submitting a claim to the Department of Treasury, providing specific documentation. The bill also establishes a back-to-school rebate fund to administer these refunds.
Key provisions
- A back-to-school sales tax holiday from August 8th to August 24th each year.
- Eligible back-to-school property includes clothing with a sales price of $100 or less and school supplies with a sales price of $20 or less.
- Purchasers can claim a refund for sales tax paid on eligible items by submitting a claim with specific documentation.
- The department must prescribe a form for refund claims.
- Specific requirements for documenting purchases, including receipts and affidavits.
- The bill establishes a back-to-school rebate fund to administer refund claims.
- Defines eligibility criteria for back-to-school property, excluding certain items like protective equipment and furniture.
- Specifies time zones for determining when a sale occurred during the authorized time period.
Who is affected
- Consumers in Michigan
- Retailers selling clothing and school supplies
- The Michigan Department of Treasury
Bill text
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- Senate Introduced Bill
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