HOUSE BILL No. 4862


     September 28, 1999, Introduced by Reps. Cassis, Gosselin, Bishop, Birkholz, Rick
Johnson, Patterson, Richner, Kowall and Middaugh and referred to the Committee on Tax
Policy.


        A bill to amend 1933 PA 167, entitled

   "General sales tax act,"

   (MCL 205.51 to 205.78) by adding section 4x.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         SEC. 4X.  (1) A PERSON SUBJECT TO THE TAX UNDER THIS ACT MAY

 2    EXCLUDE FROM THE GROSS PROCEEDS USED FOR THE COMPUTATION OF THE

 3    TAX THE SALE OF AN ARTICLE OF CLOTHING OR FOOTWEAR, TO BE WORN ON

 4    AN INDIVIDUAL, WITH A PURCHASE PRICE OF $500.00 OR LESS IF THE

 5    SALE IS MADE DURING THE PERIOD OF 7 DAYS BEFORE LABOR DAY AND 7

 6    DAYS AFTER LABOR DAY.

 7         (2) THE EXEMPTION PROVIDED FOR IN SUBSECTION (1) DOES NOT

 8    APPLY TO JEWELRY OR TO ACCESSORIES, OTHER THAN BELTS, NECKWEAR,

 9    AND HEAD SCARVES.






   04554'99          Final page.                            CSC