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DEPARTMENT OF TREASURY
BUREAU OF REVENUE GENERAL AND SPECIFIC SALES AND USE TAX RULES
(By authority conferred on the Department of Treasury by Act No. 167 of the Public Acts of 1933, Act No. 94 of the Public Acts of 1937, sections 3 and 13 of Act No. 122 of the Public Acts of 1941, as amended, and sections 9 and 83 of Act No. 380 of the Public Acts of 1965, being SS205.51 et seq., 205.91 et seq., 205.3, 205.13, 16.109, and 16.183 of the Michigan Compiled Laws) GENERAL SALES AND USE TAX RULES R 205.139
Medical equipment and appliances. Rule 89.
(1) Retail sales of hearing aids and replacement parts are exempt from tax.
(2) Retail sales of any apparatus, device, appliance, or equipment used to replace or substitute for any part of the human body, or used to assist the disabled person to lead a reasonably normal life, are exempt if purchased on a written prescription or order issued by a licensed health professional. Repair and replacement parts for such items are also exempt.
(3) A "licensed health professional" means a physician, dentist, nurse, podiatrist, optometrist, or other individual licensed, certified, or authorized by the director of the department of public health to practice that specific profession in his or her respective state.
(4) To support the exemption claimed for prescription sales when filing the required tax return, the seller shall keep a record showing the date the prescription was issued, the name of the person issuing it, the name of the individual for whose consumption it was issued, a brief description of the property sold, and the amount charged to the customer. The prescription should be attached to the seller's copy of the sales invoice or retained in such a manner as will permit the department to verify the authenticity of the exemption.
(5) Examples of the kind of medical appliances that may qualify for exemption if sold pursuant to a written prescription or order are as follows:
Artificial eyes
Oxygen equipment
Artificial limbs
Pacemakers
Braces
Post-surgical bust forms
Canes
Pressure pads
Corrective shoes
Specially built hospital beds
Crutches
Stoma appliances (colostomy, ileostomy, Dialysis machine ureterostomy, catheters)
Hydraulic (patient) lifts
Trusses
Hypodermic syringes & needles
Walkers
Orthotic supports (bandages, belts Wheelchairs and similar supplies)
(6) Sales of nonprescription apparatus, devices, or equipment, are taxable. Repair and replacement parts are also taxable.
History: 1954 ACS 100, Eff. July 27, 1979; 1979 AC.
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