Sales tax: exemptions; sales tax holiday for back-to-school clothing and school supplies; provide for. Amends sec. 25 of 1933 PA 167 (MCL 205.75) & adds secs. 12a & 25a.

SB 498 creates a temporary sales tax holiday for eligible back-to-school items in Michigan, affecting buyers of qualifying clothing and school supplies purchased between August 8-24 annually. It exempts items under $100 (clothing) or $20 (school supplies) from sales tax during this period, allowing buyers to claim refunds via receipts or affidavits within 30 days. Exclusions include clothing accessories, sports gear, protective equipment, and business-use items (except teacher classroom purchases). The holiday applies to all eligible years starting January 1, 2025, through December 31, 2030.