MCL - Section 205.54ff

Act 167 of 1933

205.54ff Sales of certain prosthetic devices; exemption; definitions.

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 46, Imd. Eff. Mar. 3, 2020