HOUSE BILL No. 4749


     June 2, 1999, Introduced by Reps. Gosselin, Jelinek, Hale, Rick Johnson, Ehardt, Hart,
Richner, Bishop, Voorhees and Bradstreet 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 4s.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         SEC. 4S.  (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.

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

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

 7    AND HEAD SCARVES.










   02148'99 *          Final page.                          CSC