{"data":{"id":"us-mi/mich.-comp.-laws-205.94a","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 205.94a","heading":"Additional exemptions.","body":"Sec. 4a.\n\nThe following are exempt from the tax under this act:\n\nRental receipts if the tangible personal property rented or leased was previously subject to 1 of the following when purchased by the lessor:\n\nThis act.\n\nThe general sales tax act, 1933 PA 167, MCL 205.51 to 205.78.\n\nRental receipts if the tangible personal property rented or leased was previously taxed under a sales or use tax act of another state or a political subdivision of another state levied at a rate of 6% or more.\n\nSpecific charges for technical support or for adapting or modifying prewritten computer software programs to a purchaser's needs or equipment if those charges are separately stated and identified.\n\nThe sale of computer software originally designed for the exclusive use and special needs of the purchaser.\n\nThe sale of a commercial advertising element if the commercial advertising element is used to create or develop a print, radio, television, or other advertisement, the commercial advertising element is discarded or returned to the provider after the advertising message is completed, and the commercial advertising element is custom developed by the provider for the purchaser. As used in this subdivision, \"commercial advertising element\" means a negative or positive photographic image, an audiotape or videotape master, a layout, a manuscript, writing of copy, a design, artwork, an illustration, retouching, and mechanical or keyline instructions. This exemption does not include black and white or full color process separation elements, an audiotape reproduction, or a videotape reproduction.\n\nThe sale of oxygen for human use dispensed pursuant to a prescription.\n\nThe sale of insulin for human use.\n\nA meal provided free of charge or at a reduced rate to an employee during work hours by a food service establishment licensed by the department of agriculture.\n\nThe sale of diesel fuel to a person who is an interstate motor carrier for use in a qualified commercial motor vehicle.","path":["MI Code","Chapter 205","Act Act-94-of-1937"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-94a","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"205718495afaa7310a13f5d92931b40a9513fa453a4d9153a5bed250be37356c","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-205.94","next":"us-mi/mich.-comp.-laws-205.94aa"},"notice":"GroundRules: Original legal text. Not legal advice."}