Bill Text: MI SB1027 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Sales tax: exemptions; exemption for certain personal protective equipment; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding secs. 4gg & 4hh.
Spectrum: Partisan Bill (Republican 7-0)
Status: (Introduced - Dead) 2020-07-23 - Referred To Committee On Finance [SB1027 Detail]
Download: Michigan-2019-SB1027-Introduced.html
SENATE BILL NO. 1027
July 23, 2020, Introduced by Senators NESBITT,
LUCIDO, BARRETT, BUMSTEAD, LASATA, VICTORY and VANDERWALL and referred to
the Committee on Finance.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
(MCL 205.51 to 205.78) by adding sections 4gg and 4hh.
the people of the state of michigan enact:
Sec. 4gg. (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 personal protective equipment.
(2) 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 machinery or equipment that is used by
the purchaser to manufacture or produce personal protective equipment.
(3) As used in
this section, "personal protective equipment" means items for human
wear and designed as protection of the wearer against injury or disease or as
protection against damage or injury of other persons or property but not
suitable for general use. Personal protective equipment includes, but is not
limited to, breathing masks, face shields, respirators, protective gloves, and
safety glasses and goggles.
Sec. 4hh. (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 disinfecting products.
