MI HB4019

Amends the Use Tax Act (1937 PA 94) to revise the definition of "prewritten computer software" and related terms in MCL 205.92b.

Clarifies that prewritten computer software does not include granting the right to use prewritten computer software installed on another person's server.

Defines prewritten computer software to include combinations of prewritten software programs, customized software sold to others, and modifications/enhancements to prewritten software with separately stated charges.

Establishes comprehensive definitions for tax purposes including alcoholic beverages, computers, delivery charges, dietary supplements, drugs, durable medical equipment, mobility enhancing equipment, and prosthetic devices.

Specifies that the amendment is curative legislation intended to express the original intent of the legislature regarding taxation of prewritten computer software under the use tax act.