Bill Text: MI HB4824 | 2019-2020 | 100th Legislature | Introduced


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

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2019-08-20 - Bill Electronically Reproduced 08/13/2019 [HB4824 Detail]

Download: Michigan-2019-HB4824-Introduced.html

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HOUSE BILL No. 4824

 

 

August 13, 2019, Introduced by Reps. Shannon and Koleszar 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 of August each year:

 

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

 

greater than $100.00.

 

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

 

is not greater than $20.00.

 

     (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 $1,000.00.

 

     (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 $500.00.

 

     (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

 

other similar items.

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