Bill > SB0499

This bill establishes a temporary use tax holiday for back-to-school clothing and school supplies in Michigan, allowing purchasers to claim a refund for use tax paid on eligible items bought between August 8th and August 24th during eligible years (2025-2030). Eligible back-to-school property includes clothing items priced at $100 or less and school supplies priced at $20 or less, but specifically excludes clothing accessories, sports equipment, protective gear, and items for business use. To claim a refund, purchasers must submit a claim within 30 days of purchase, providing a detailed receipt with seller information, purchase date, item prices, and tax collected. The bill defines specific categories of clothing and school supplies, such as binders, calculators, pencils, and notebooks, that qualify for the tax holiday. Teachers are also permitted to purchase eligible items for classroom use and claim a refund. The tax collected during this period will be deposited into a back-to-school rebate fund until September 30, 2030, providing a temporary tax relief to help families offset the cost of school-related purchases.

Education

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-SB-0499