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