MI SB0336

Amends the Use Tax Act to add and clarify definitions for taxable items including alcoholic beverages, computers, computer software, dietary supplements, drugs, durable medical equipment, and prosthetic devices.

Defines "prewritten computer software" as software delivered by any means that is not designed and developed to specifications of a specific purchaser, excluding software installed on another person's server.

Clarifies that prewritten computer software includes combinations of multiple software programs, custom software sold to persons other than the original purchaser, and modifications to prewritten software unless separately charged.

Establishes that the amendment is curative and expresses the original legislative intent regarding taxation of prewritten computer software under the use tax act.

Provides detailed definitions for delivery charges, direct mail, durable medical equipment, mobility enhancing equipment, prescriptions, and other terms relevant to use tax administration.