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Exemption Sought for Michigan College Students

 Sales tax savings proposed for college students in Michigan.

Legislation currently under review in Michigan would exempt from sales and use tax certain higher education textbooks.

As introduced, House Bill 5309 seeks to amend the General Sales Tax Act by adding to the list of sales and use tax exemptions:

“A sale of textbooks to a full- or part-time college student for his or her courses, if, at the time of purchase, the student presents a valid student identification card and the textbook is required for a course being taken by that student at an institution of higher education.”

Rep. Robert Kosowski (D), sponsor of HB 5309, called it a common-sense bill: “Statistics show that the average student who graduated in 2015 will have a student-loan debt amount of a little more than $35,000. While my legislation isn’t necessarily the answer to this student debt issue, it is a way for students to find a little reprieve while purchasing required textbooks.”

As of this writing, the fiscal impact of the legislation has not been revealed. In addition, the bill does not address e-books.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.