Bill Text: MI HB5267 | 2023-2024 | 102nd Legislature | Introduced
Bill Title: Use tax: exemptions; exemption for certain baby and toddler items; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4mm.
Spectrum: Moderate Partisan Bill (Republican 7-1)
Status: (Introduced) 2023-10-31 - Bill Electronically Reproduced 10/26/2023 [HB5267 Detail]
Download: Michigan-2023-HB5267-Introduced.html
HOUSE BILL NO. 5267
A bill to amend 1937 PA 94, entitled
"Use tax act,"
(MCL 205.91 to 205.111) by adding section 4mm.
the people of the state of michigan enact:
Sec. 4mm. (1) The tax levied under this act does not apply to the storage, use, or consumption of any of the following:
(a) Cribs, playpens, and play yards designed for use by babies or toddlers.
(b) Baby and child strollers.
(c) Safety gates designed for use by babies or toddlers.
(d) Child safety cabinet locks, latches, and electrical socket covers.
(e) Bicycle child carrier seats and trailers, including adaptors and accessories.
(f) Baby exercisers, jumpers, bouncer seats, and swings.
(g) Breast pumps and breast pump collection and storage supplies.
(h) Bottle sterilizers.
(i) Baby bottles and nipples for baby bottles.
(j) Pacifiers.
(k) Teething rings.
(l) Baby wipes.
(m) Changing tables and changing pads.
(n) Children's diapers.
(o) Baby and toddler clothing and clothing accessories or equipment.
(2) As used in this section:
(a) "Breast pump" means an electrically or manually controlled pump device designed or marketed to be used to express milk from a human breast during lactation. Breast pump includes the electrically or manually controlled pump device and any battery, AC adapter, or other power supply unit packaged and sold with the pump device at the time of sale to power the pump device.
(b) "Breast pump collection and storage supplies" means, subject to subdivision (c), items of tangible personal property designed or marketed to be used in conjunction with a breast pump to collect milk expressed from a human breast and to store collected milk until it is ready for consumption. Breast pump collection and storage supplies includes, but is not limited to, all of the following:
(i) Breast shields and breast shield connectors.
(ii) Breast pump tubes and tubing adapters.
(iii) Breast pump valves and membranes.
(iv) Backflow protectors and backflow protector adaptors.
(v) Bottles and bottle caps specific to the operation of the breast pump.
(vi) Breast milk storage bags.
(vii) Other items that may be useful to initiate, support, or sustain breastfeeding using a breast pump during lactation, that may be sold separately, but are generally sold as part of a breast pump kit.
(c) Breast pump collection and storage supplies does not include any of the following unless sold as part of a breast pump kit prepackaged by the breast pump manufacturer or distributor:
(i) Bottles and bottle caps not specific to the operation of the breast pump.
(ii) Breast pump travel bags and other similar carrying accessories, including ice packs, labels, and other similar products.
(iii) Breast pump cleaning supplies.
(iv) Nursing bras, bra pads, breast shells, and other similar products.
(v) Creams, ointments, and other similar products that relieve breastfeeding-related symptoms or conditions of the breasts or nipples.
(d) "Breast pump kit" means a kit that contains a breast pump and 1 or more of the following items:
(i) Breast pump collection and storage supplies.
(ii) Other taxable items of tangible personal property that may be useful to initiate, support, or sustain breastfeeding using a breast pump during lactation, if the other taxable items of tangible personal property sold with the breast pump kit at the time of sale are less than 50% of the total sales price of the breast pump kit.
(e) "Children's diapers" means diapers marketed to be worn by children, including single-use and reusable diapers and single-use and reusable inserts for reusable diapers.
(f) "Clothing" means all human wearing apparel suitable for general use, including, but not limited to, shoes.
(g) "Clothing accessories or equipment" means incidental items worn on the person or in conjunction with clothing.
(h) "Diaper" means an absorbent garment worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements.
