Support
Tax Climate

Eliminating the Tax on Personal Protection Equipment

Staff Contact

Leah Robinson

Director of Tax Policy and Legislative Affairs

| lrobinson@michamber.com

Summary of Bill & What It Means to You

HB 4224 and HB 4225:  This legislation exempts from sales and use tax the sale of personal protective equipment (PPE) and supplies to a person engaged in a business enterprise that has implemented a COVID-19 safety protocol plan.  The exemptions would be retroactive and apply beginning March 10, 2020, through December 31, 2021.

Chamber Position

Support: The Michigan Chamber supports these bills.  Many employers across Michigan have been negatively impacted by the COVID-19 pandemic and forced to adhere to a myriad of new, expensive, and complicated regulations.  Exempting the sale of PPE and supplies from tax is a commonsense way to provide financial relief to businesses.

In order to safely conduct business, employers have had to invest in PPE and supplies often during a time when their operations were severely restricted.  For employers who did their best to protect employees and customers, the ability to get a refund for tax paid on already purchased PPE and supplies and not have to pay tax going forward is a fair and significant benefit.

Bill Sponsors

This bill is a Job Killer

Primary Sponsor: Rep. Jim Lilly, District 89

Additional Supporter
Rep. Sarah Anthony, Rep. Joseph Bellino, Rep. Ben Frederick, Rep. Sue Allor, Rep. Rachel Hood, Rep. Joseph Tate, Rep. Samantha Steckloff, Rep. Kevin Hertel, Rep. Mike Mueller, Rep. Michele Hoitenga, Rep. Tenisha Yancey

Primary Sponsor: Rep. Sarah Anthony, District 68

Additional Supporter
Rep. Jim Lilly, Rep. Joseph Bellino, Rep. Ben Frederick, Rep. Sue Allor, Rep. Rachel Hood, Rep. Joseph Tate, Rep. Kevin Hertel, Rep. Mike Mueller, Rep. Michele Hoitenga, Rep. Tenisha Yancey

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Support
Eliminating the Tax on Personal Protection Equipment

HB 4224 and HB 4225:  This legislation exempts from sales and use tax the sale of personal protective equipment (PPE) and supplies to a person engaged in a business enterprise that has implemented a COVID-19 safety protocol plan.  The exemptions would be retroactive and apply beginning March 10, 2020, through December 31, 2021.

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