MI SB1172

Amends the 1937 Use Tax Act to tax medical services provided to Medicaid beneficiaries under the same rules as tangible personal property, effective April 1, 2014 through December 31, 2016

Resumes taxation of these medical services beginning July 1, 2020, or upon repeal/amendment of the health insurance claims assessment act (2011 PA 142), whichever occurs first

Applies tax to medical services provided by entities identified in contracts under the Social Welfare Act (MCL 400.106 and 400.109f)

Defines "medical services" as those provided only to Medicaid beneficiaries enrolled under Title XIX of the Social Security Act

Effective date: December 28, 2016