HOUSE BILL No. 4082


     January 31, 2001, Introduced by Reps. Gosselin, Bradstreet, Voorhees, Bishop, Hager, Vear, Kooiman, Ehardt and Rocca 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 4aa.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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

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      MAY EXCLUDE FROM THE GROSS PROCEEDS USED FOR THE COMPUTATION OF

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

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      ON AN INDIVIDUAL IF THE SALE IS MADE IN THE FIRST 10 CALENDAR

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      DAYS OF AUGUST EACH YEAR.

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

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

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      AND HEAD SCARVES.

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           (3) EACH YEAR THE STATE TREASURER SHALL ESTIMATE THE AMOUNT

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      OF SALES TAX THAT WAS NOT COLLECTED BECAUSE OF THIS EXEMPTION,




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      AND THAT AMOUNT SHALL BE TRANSFERRED FROM THE GENERAL FUND TO THE

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      STATE SCHOOL AID FUND.




















































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