Michigan SB0499 proposes a use tax holiday for back-to-school clothing and school supplies from August 8 to August 24, 2025-2030.

Michigan SB0499 amends the state's use tax law to exempt certain back-to-school clothing and school supplies from use tax during a specified period. The bill defines eligible back-to-school property as clothing and school supplies with individual item purchase prices not exceeding $20.00. The tax exemption applies to purchases made between 12:01 a.m. on August 8th and 11:59 p.m. on August 24th, annually from 2025 to 2030. To qualify for the refund, purchasers must submit a claim within 30 days of the purchase, accompanied by an accurate record of the purchase.

Michigan SB0499 proposes a use tax holiday for back-to-school clothing and school supplies from August 8 to August 24, 2025-2030.

Michigan SB0499 amends the state's use tax law to exempt certain back-to-school clothing and school supplies from use tax during a specified period. The bill defines eligible back-to-school property as clothing and school supplies with individual item purchase prices not exceeding $20.00. The tax exemption applies to purchases made between 12:01 a.m. on August 8th and 11:59 p.m. on August 24th, annually from 2025 to 2030. To qualify for the refund, purchasers must submit a claim within 30 days of the purchase, accompanied by an accurate record of the purchase.