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MI HB5173

Bill

Official Source

Status

Passed

12/28/2017

Primary Sponsor

Julie Alexander

Click for details

Origin

House of Representatives

99th Legislature

AI Summary

  • Adds dental prosthesis to the list of tangible personal property exempt from Michigan sales tax under MCL 205.54a.

  • Exemption applies only to the extent the dental prosthesis is used for the exempt purpose, with exemption limited to the percentage of exempt use to total use as determined by a reasonable formula or method approved by the department.

  • Act is retroactive and effective beginning July 1, 2017, with approval and filing completed December 19-20, 2017.

Legislative Description

Sales tax; exemptions; sales tax exemption for a sale of a dental prosthesis; provide for. Amends sec. 4a of 1933 PA 167 (MCL 205.54a).

Sales tax: exemptions

Last Action

Assigned Pa 219'17 With Immediate Effect

12/28/2017

Committee Referrals

Finance11/28/2017
Tax Policy10/24/2017

Full Bill Text

No bill text available