2023 House Bill 5267

Use tax: exemptions; exemption for certain baby and toddler items; provide for.

A bill to amend 1937 PA 94, entitled “Use tax act,” (MCL 205.91 to 205.111) by adding section 4mm.

AI Analysis – Experimental

Exempts from use tax the storage, use, or consumption of various baby and toddler items, including but not limited to cribs, strollers, safety gates, child safety locks, bicycle child carriers, baby exercisers, breast pumps and related supplies, bottle sterilizers, baby bottles and nipples, pacifiers, teething rings, baby wipes, changing tables and pads, children's diapers (both single-use and reusable), and baby and toddler clothing and accessories.

Introduced in the House

Oct. 26, 2023

Introduced by Rep. Bill Schuette (R-95) and seven co-sponsors

Co-sponsored by Reps. Nancy DeBoer (R-86), Ken Borton (R-105), Matt Bierlein (R-97), William Bruck (R-30), Rachelle Smit (R-43), Jimmie Wilson (D-32) and Kathy Schmaltz (R-46)

Referred to the Committee on Families, Children and Seniors