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MI HB5268

MI HB5268
Sales tax: exemptions; exemption for certain baby and toddler items; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4mm.


summary

Introduced
10/26/2023
In Committee
10/26/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

102nd Legislature

Bill Summary

A bill to amend 1933 PA 167, entitled"General sales tax act,"(MCL 205.51 to 205.78) by adding section 4mm.

AI Summary

This bill amends the General Sales Tax Act by adding a new section that exempts the sale of certain baby and toddler items from the sales tax. The exempted items include cribs, strollers, safety gates, child safety products, bicycle child carriers, baby exercise equipment, breast pumps and related supplies, baby bottles and nipples, pacifiers, teething rings, baby wipes, changing tables, children's diapers, and baby and toddler clothing and accessories. The bill provides definitions for key terms like "breast pump," "breast pump collection and storage supplies," and "children's diapers" to clarify the scope of the exemption.

Committee Categories

Health and Social Services

Sponsors (8)

Last Action

Bill Electronically Reproduced 10/26/2023 (on 10/31/2023)

Bill Topics

Health
  • ‐ Infants and Children
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


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