Use tax: exemptions; use tax holiday for back-to-school clothing and school supplies; provide for. Amends sec. 21 of 1937 PA 94 (MCL 205.111) & adds sec. 14c.
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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 temporary holiday for use tax on eligible back-to-school purchases made during a specific timeframe. It allows purchasers to claim a refund for the use tax paid on clothing and school supplies bought between August 8th and August 24th. The bill outlines specific requirements for claiming the refund, including providing proof of purchase and meeting certain deadlines.
Key provisions
- Establishes a back-to-school use tax holiday from August 8th to August 24th.
- Allows purchasers to claim a refund for use tax paid on eligible back-to-school items.
- Specifies documentation requirements for refund claims (receipts, affidavits, etc.).
- Defines eligibility criteria for ‘eligible back-to-school property’ (clothing and school supplies with purchase price limits).
- Outlines specific rules regarding discounts and coupons to ensure refund eligibility.
- Establishes a timeframe for submitting refund claims (30 days after purchase).
- Details how the department will handle refund claims and require additional information if needed.
- Clarifies that protective equipment and sport/recreational equipment are not considered eligible back-to-school property.
Who is affected
- Consumers purchasing clothing and school supplies.
- Retailers selling clothing and school supplies.
- The Michigan Department of Treasury.
Bill text
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Document of record
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- Senate Introduced Bill
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