Bill > SB0498

This bill establishes a sales tax holiday for back-to-school clothing and supplies in Michigan, allowing purchasers to claim a refund for sales tax paid on eligible items during a specific time period. From August 8th to August 24th in eligible years (between 2025 and 2030), consumers can purchase clothing items priced at $100 or less and school supplies priced at $20 or less and later claim a tax refund. To qualify for the refund, purchasers must submit a claim within 30 days of purchase, providing a detailed receipt that includes the seller's name, purchase date, item prices, and sales tax collected. The bill defines eligible back-to-school property as clothing and specific school supplies, explicitly excluding items like clothing accessories, sports equipment, protective gear, and furniture. Sellers remain responsible for collecting sales tax during this period, and a new "back-to-school rebate fund" will be created in the state treasury to manage the refund process. Teachers are also specifically allowed to purchase eligible items for classroom use and claim refunds. The bill aims to provide financial relief to families preparing for the school year by temporarily reducing the cost of essential school-related purchases.

Education

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-SB-0498