MI HB4203

Exempts sales of prosthetic devices to hospitals and freestanding surgical outpatient facilities from Michigan sales tax when the device is for implantation into a human.

Defines "freestanding surgical outpatient facility" as a facility licensed under part 208 of the public health code.

Defines "hospital" as a facility licensed under part 215 of the public health code.

Defines "prosthetic device" in the new exemption section as a replacement, corrective, or supportive device (excluding contact lenses and dental prosthesis) worn on or in the body to replace missing body parts, prevent/correct physical deformities or malfunctions, or support weak or deformed body portions.

Effective immediately upon approval (March 3, 2020).