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Michigan Compiled Laws, Chapter 205. Taxation § 205.94ff

Current as of January 01, 2025 | Updated by Findlaw Staff

Sec. 4ff. (1) The sale to a hospital or freestanding surgical outpatient facility of a prosthetic device for implantation into a human is exempt from the tax imposed by this act.

(2) As used in this section:

(a) “Freestanding surgical outpatient facility” means a facility licensed under part 208 of the public health code, 1978 PA 368, MCL 333.20801 to 333.20821.

(b) “Hospital” means a hospital licensed under part 215 of the public health code, 1978 PA 368, MCL 333.21501 to 333.21571.

(c) “Prosthetic device” means a replacement, corrective, or supportive device, other than contact lenses and dental prosthesis, including repair or replacement parts for that device, worn on or in the body to do 1 or more of the following:

(i) Artificially replace a missing portion of the body.

(ii) Prevent or correct a physical deformity or malfunction of the body.

(iii) Support a weak or deformed portion of the body.

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Cite this article: FindLaw.com - Michigan Compiled Laws, Chapter 205. Taxation § 205.94ff - last updated January 01, 2025 | https://codes.findlaw.com/mi/chapter-205-taxation/mi-comp-laws-205-94ff/

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