May 31, 2005, Introduced by Reps. Gosselin, Meyer, Hoogendyk, Stahl, Palmer, Sheen, Drolet, Hummel, Garfield, LaJoy, Brandenburg, Pastor, Casperson, Shaffer and Baxter 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 4cc.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4cc. (1) A person subject to the tax under this act may
exclude from the gross proceeds used for the computation of the tax
the sale of an article of clothing or footwear to be worn on an
individual if the sale is made in the first 10 calendar days of
August each year.
(2) The exemption provided for in subsection (1) does not
apply to jewelry or to accessories, other than belts, neckwear, and
head scarves.
(3) Each year the state treasurer shall estimate the amount of
sales tax that was not collected because of this exemption, and
that amount shall be transferred from the general fund to the state
school aid fund.