SB0498

Sales tax: exemptions; sales tax holiday for back-to-school clothing and school supplies; provide for. Amends sec. 25 of 1933 PA 167 (MCL 205.75) & adds secs. 12a & 25a.

Introduced·8/13/25
Introduced Text

Michigan SB0498 proposes a back-to-school sales tax holiday for clothing and school supplies.

Michigan SB0498 amends the sales tax law to exempt certain back-to-school clothing and school supplies from sales tax during a designated period. The exemption applies to clothing priced up to $100 per item and school supplies priced up to $20 per item. Eligible school supplies include items like binders, book bags, calculators, and pencils. The tax holiday is set for a period between August 8th and August 24th of each eligible year, starting from 2025 and ending in 2030.

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Where it stands

Current
Education Committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

History

Aug 13, 2025

Senate

Introduced By Senator Jeff Irwin

Aug 13, 2025

Senate

Referred To Committee On Education