{"data":{"id":"us-mi/mich.-comp.-laws-205.54ff","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 205.54ff","heading":"Sales of certain prosthetic devices; exemption; definitions.","body":"Sec. 4ff.\n\n(1) The sale to a hospital or freestanding surgical outpatient facility of a prosthetic device for implantation into a human is exempt from the tax imposed by this act.\n\n(2) As used in this section:\n\n(a) \"Freestanding surgical outpatient facility\" means a facility licensed under part 208 of the public health code, 1978 PA 368, MCL 333.20801 to 333.20821.\n\n(b) \"Hospital\" means a hospital licensed under part 215 of the public health code, 1978 PA 368, MCL 333.21501 to 333.21571.\n\n(c) \"Prosthetic device\" means a replacement, corrective, or supportive device, other than contact lenses and dental prosthesis, including repair or replacement parts for that device, worn on or in the body to do 1 or more of the following:\n\n( i ) Artificially replace a missing portion of the body.\n\n( ii ) Prevent or correct a physical deformity or malfunction of the body.\n\n( iii ) Support a weak or deformed portion of the body.","path":["MI Code","Chapter 205","Act Act-167-of-1933"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ff","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"17bd8171e1e75ca6b6158cfc5bb1e3f09ee0297974fab1fe963a4f5ef9031993","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-205.54f","next":"us-mi/mich.-comp.-laws-205.54g"},"notice":"GroundRules: Original legal text. Not legal advice."}