Michigan Laws 205.94ff – Sales of certain prosthetic devices; exemption; definitions
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Terms Used In Michigan Laws 205.94ff
- Dental prosthesis: means a bridge, crown, denture, or other similar artificial device used to repair or replace intraoral defects such as missing teeth, missing parts of teeth, and missing soft or hard structures of the jaw or palate. See Michigan Laws 205.92b
- Prosthetic device: means , except as provided in section 4ff, a replacement, corrective, or supportive device, other than contact lenses and dental prosthesis, dispensed pursuant to a prescription, 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. See Michigan Laws 205.92bSale: means a transaction by which tangible personal property or services are purchased or rented for storage, use, or other consumption in this state. See Michigan Laws 205.92 Tax: includes all taxes, interest, or penalties levied under this act. See Michigan Laws 205.92
(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.