HB 4930 Summary

• Amends the Use Tax Act (1937 PA 94, MCL 205.92b) to modify the definition of "prosthetic device" by removing the exemption for dental prostheses.

• Removes the phrase "and dental prosthesis" from the prosthetic device definition, making dental prosthetics subject to use tax rather than exempt.

• Prosthetic devices remain defined as replacement, corrective, or supportive devices worn on or in the body, dispensed pursuant to prescription, including repair or replacement parts.

• Takes effect 90 days after enactment into law.