MI HB5164

Adds exemption from use tax for the sale of a dental prosthesis, effective retroactively to July 1, 2017.

Expands existing exemptions in Michigan's use tax law by adding dental prosthesis to the list of exempt medical devices alongside prosthetic devices, durable medical equipment, and mobility enhancing equipment.

Makes the amendment retroactive to July 1, 2017, allowing taxpayers to claim refunds for taxes paid on dental prostheses during the retroactive period.

Requires the exemption to apply only to the extent that dental prostheses are used for exempt purposes, consistent with other exemptions under the use tax law.