September 14, 2006, Introduced by Reps. Waters, Sak and Lemmons, III 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 4cc.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4cc. (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 August 15 and September 15 each year
and if the sales price of each individual item is not greater than
$100.00:
(a) Clothing or footwear designed to be worn by an individual.
(b) School supplies.
(2) The exemption in subsection (1) does not apply to the
following:
(a) Jewelry.
(b) Accessories, including, but not limited to, handbags,
belts, neckwear, umbrellas, and head scarves.
(c) Special clothing or footwear designed primarily for
protective use and not for normal wear.