HOUSE BILL No. 5714


     March 26, 1998, Introduced by Rep. Profit 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 4q.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         SEC. 4Q.  (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    PURCHASE WAS MADE DURING THE PERIOD OF JANUARY 17, 1998 THROUGH

 6    JANUARY 23, 1998.

 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.






   05736'98          Final page.                            CSC