Use tax: exemptions; use tax holiday for back-to-school clothing and school supplies; provide for. Amends sec. 21 of 1937 PA 94 (MCL 205.111) & adds sec. 14c.

SB 499 creates a temporary tax holiday for eligible back-to-school items in Michigan. It exempts clothing priced under $100 and school supplies under $20 from use tax when purchased between August 8-24 each year (starting in 2025). To claim the refund, purchasers must submit receipts showing the item details, price, and tax paid within 30 days of purchase. This policy directly affects Michigan residents buying qualifying school items during the designated period, excluding accessories, sports equipment, and business-use items.