2021 House Bill 4225

Exempt "personal protective equipment" from use tax

Introduced in the House

Feb. 11, 2021

Introduced by Rep. Sarah Anthony (D-68)

To exempt "personal protective equipment" from the state use tax. The bill defines this as “items for human wear and designed as protection against injury or disease or as protection against damage or injury of other persons or property but not suitable for general use,” including but not limited to, “breathing masks, face shields, respirators, protective gloves, and safety glasses and goggles”.

Referred to the Committee on Rules and Competitveness

Feb. 25, 2021

Reported without amendment

With the recommendation that the substitute (H-2) be adopted and that the bill then pass.

March 3, 2021

Passed in the House 104 to 6 (details)

To exempt "personal protective equipment" from the state use tax. The bill defines this as “items for human wear and designed as protection against injury or disease or as protection against damage or injury of other persons or property but not suitable for general use,” including but not limited to, “breathing masks, face shields, respirators, protective gloves, and safety glasses and goggles.” The exemption would be retroactive to March 10, 2020 and extend through December 31, 2021.

Received in the Senate

March 4, 2021

Referred to the Committee on Finance

May 20, 2021

Reported without amendment

With the recommendation that the substitute (S-1) be adopted and that the bill then pass.

June 2, 2021

Passed in the Senate 36 to 0 (details)

To exempt "personal protective equipment" from the state use tax. The bill defines this as “items for human wear and designed as protection against injury or disease or as protection against damage or injury of other persons or property but not suitable for general use,” including but not limited to, “breathing masks, face shields, respirators, protective gloves, and safety glasses and goggles.” The exemption would be retroactive to March 10, 2020 and extend through December 31, 2021.

Received in the House

June 2, 2021

June 8, 2021

Passed in the House 102 to 7 (details)

Vetoed by Gov. Gretchen Whitmer

June 25, 2021

Received in the House

June 30, 2021

Motion

To override the veto by the governor.

The motion failed 62 to 47 (details)

Referred to the Committee on Rules and Competitveness