MI SB0566

Amends the 1937 Use Tax Act to modify definitions in Section 2b (MCL 205.92b) related to tax exemptions and product classifications.

Expands the definition of "dental prosthesis" to include bridges, crowns, dentures, and similar artificial devices used to repair or replace intraoral defects such as missing teeth and jaw or palate structures.

Clarifies definitions for dietary supplements, durable medical equipment, mobility enhancing equipment, prosthetic devices, and prewritten computer software for tax purposes.

Effective retroactively beginning July 1, 2017, with approval date of December 19, 2017.

Contingent on enactment of House Bill No. 5164 of the 99th Legislature.