August 29, 2007, Introduced by Reps. Palmer, Knollenberg, Acciavatti, Sheen, Elsenheimer, LaJoy, David Law, Casperson, Opsommer, Emmons, Robertson, Hildenbrand, Marleau, Meltzer, Stahl, Pastor, Moolenaar, Walker, Stakoe, Rick Jones, Hune, Gaffney, Steil, Meekhof, Hoogendyk, Moss, Agema, Hansen and Horn 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. on the fourth Friday in
August and 11:59 p.m. the following Sunday 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 $50.00.
(c) Computer software if the sales price of each individual
item is not greater than $350.00.
(d) Computers, including accessories, if the sales price of
each individual item is not greater than $3,500.00.
(2) The exemption in subsection (1) does not apply to the
following:
(a) Clothing accessories or equipment.
(b) Sport or recreational equipment.
(c) Any item sold for use in a trade or business.
(d) Electronic entertainment equipment, including, but not
limited to, television or stereo equipment, a video cassette
recorder or player, or a digital video disc recorder or player.
(3) As used in this section:
(a) "Clothing" means all human wearing apparel suitable for
general use, including, but not limited to, coats, jackets, hats,
hosiery, scarves, shoes, or cloth and other materials used to make
school uniforms.
(b) "Clothing accessories or equipment" means incidental items
worn on the person or in conjunction with clothing, including, but
not limited to, jewelry, handbags, handkerchiefs, umbrellas,
scarves, ties, watchbands, or watches.
(c) "Sport or recreational equipment" means items designed for
human use and worn in conjunction with an athletic or recreational
activity that are not suitable for general use. Sport or
recreational equipment includes, but is not limited to, ballet
shoes, cleated athletic shoes, shin guards, and ski boots.