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.
History: Add. 2020, Act 47, Imd. Eff. Mar. 3, 2020
Structure Michigan Compiled Laws
Act 94 of 1937 - Use Tax Act (205.91 - 205.111)
Section 205.91 - Use Tax Act; Short Title.
Section 205.92b - Additional Definitions.
Section 205.92c - Definitions.
Section 205.93c - Sale of Telecommunications Services; Definitions.
Section 205.93d - Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007.
Section 205.94 - Use Tax; Exemptions; Limitation.
Section 205.94a - Additional Exemptions.
Section 205.94b, 205.94c - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94d - Exemptions; Food or Drink From Vending Machines; Definitions.
Section 205.94e - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94h - Tax Inapplicable to Property for Use in Qualified Business Activity.
Section 205.94i - Exemption for Drop Shipments; Definition.
Section 205.94o - Exemptions; Limitation; Industrial Processing; Definitions.
Section 205.94p - Extractive Operations; Exemption; Limitation; Eligible Property; Definitions.
Section 205.94q - Central Office Equipment or Wireless Equipment; Presumption.
Section 205.94r - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94v - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
Section 205.94w - Applicability of Tax; Exceptions; Definitions.
Section 205.94x - Tax Exemption; Resident Tribal Member.
Section 205.94bb - Applicability of Tax to Certain Transfers.
Section 205.94cc - Data Center Equipment; Exemption From Tax; Conditions; Report; Definitions.
Section 205.94ff - Sales of Certain Prosthetic Devices; Exemption; Definitions.
Section 205.96a - Reepaled. 2006, Act 673, Eff. Jan. 1, 2011.
Section 205.96c - Aviation Fuel; Informational Report; "Aviation Fuel" Defined.
Section 205.97 - Liability for Tax.
Section 205.98 - Direct Payment Authorization.
Section 205.99a - Bad Debt Deduction.
Section 205.100a - Receipt and Collection of Local Community Stabilization Share.
Section 205.102 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.
Section 205.103 - Repealed. 2016, Act 160, Eff. Sept. 7, 2016.
Section 205.104 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.
Section 205.105 - Failing to Register; Penalty.
Section 205.106 - Seller's Failure to Comply With Act; Penalty.
Section 205.107 - Computation of Tax Amount; Rounding Up to Whole Cent.
Section 205.108 - Consumer's Failure to Comply With Act; Making False Statement; Penalty.
Section 205.109 - Collection or Payment of Tax; Benefit to State, Authority, and Metropolitan Areas.
Section 205.110 - Sourcing Requirements.
Section 205.111 - Deposit and Disbursement of Money; Definitions.