Michigan Taxability Matrix: Library of Definitions
v
v2022.1
Publish Date: October 11, 2022 at 6:08:31 PM
Effective Date:
August 01, 2022
Completed by:
Lance Wilkinson
E-mail Address:
wilkinsonl@michigan.gov
Phone number:
517-335-7478
Date Revised:
October 11, 2022
Changes were made to the following areas of this document (indicated by a "✓"):
✓
Taxability Treatment
Definition Treatment
Statute/Rule Cite Reference
Comments
Date Revised
Reference Number of changed items (may include a brief description of the change):
51175 changed from taxable to exempt
Each item listed in this matrix under the Library of Definitions Section A (Administrative Definitions), Section B (Sales Tax Holidays) and Section C (Product Definitions) is defined in the Library of Definitions in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended through December 21, 2021. Refer to Appendix C of the SSUTA for each definition.
Section A of this matrix indicates if the state has adopted the definition provided in the SSUTA and if the item is included in or excluded from the sales price.
Sections B and C of this matrix indicate if the state has adopted the definition provided in the SSUTA and whether the item is taxable or exempt.
Exceptions to the definitions or further explanation of the tax application is provided in the comment column.
Sellers and certified service providers are relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax resulting from the seller or certified service provider relying on erroneous data provided by the member state relative to treatment of the terms defined in the Library of Definitions.
To the extent possible under each state's laws, sellers and CSPs are also relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax until the first day of the calendar month that is at least 30 days after notice of a change to the state's "Taxability Matrix: Library of Definitions" is submitted to the governing board, provided the seller or CSP relied on the prior version of the taxability matrix.
As of June 2021 the Taxability Matrix was separated into two documents: Taxability matrix: Library of Definitions (previously Section 1) and Taxability Matrix: Tax Administration Practices (previously Section 2). “Tax Administration Practices” indicates which administrative practices the state follows and provides an explanation of the state’s practice if it does not follow a listed practice.
Library of Definitions
A. Administrative Definitions
Treatment
Reference
Reference Number
Sales price: Identify how the options listed below are treated in your state.
The following options may be excluded from the definition of sales price only if they are separately stated on the invoice, bill of sale or similar document given to the purchaser.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
10010
Charges by the seller for any services necessary to complete the sale other than delivery and installation
Sales price includes charges by the seller for any
services necessary to complete the sale, UTA: MCL 205.92(f)(iii); STA: MCL 205.51(1)(d)((iii), but excludes a) gratuities/tips identified on guest check or billed to customer, and b) labor or service charges involved in maintenance and repair work on tangible personal property of others if separately itemized.
10070
Telecommunication nonrecurring charges
X
UTA: MCL 205.92(f)
(included in purchase price).
Telecommunications nonrecurring charges are exempt from tax under MCL 205.93a(1)(a) & (c).
10040
Installation charges
X
UTA: MCL 205.92(f)(v); STA: MCL 205.51(1)(d)(v).
Sales price includes only installation charges incurred or to be incurred before the completion of the transfer of ownership of tangible personal property from the seller to the purchaser.
The agreed upon value of titled watercraft used as partial payment in exchange for titled watercraft purchased from a dealer is excluded from sales price if separately stated. MCL 205.51(1)(d)(xi) and MCL MCL 205.92(f)(xi). The agreed upon value of a recreational vehicle used as partial payment in exchange for another recreational vehicle purchased from a dealer is excluded from sales price if separately stated. MCL 205.51(1)(d)(xiv) and MCL 205.92(f)(xiv). The agreed upon value of a motor vehicle used as partial payment in exchange for a new or used motor vehicle or recreational vehicle from a dealer is excluded from sales price up to a capped amount that increases annually if separately stated. MCL 205.51(1)(d)(xii) and MCL 205.92(f)(xii). See Letter Ruling 2015-1 for more information. Credit for a core charge attributable to a recycling fee, deposit, or disposal fee for a motor vehicle or recreational vehicle part or battery if separately stated is excluded from sales price. MCL 205.51(1)(d)(xiii) and MCL 205.92(f)(xiii).
Reference Number
Delivery Charges for personal property or services other than direct mail.
The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the invoice, bill of sale or similar document given to the purchaser.
For responses below assume the charges are separately stated on the document given to the purchaser.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11000
Handling, crating, packing, preparation for mailing or delivery, and similar charges
The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the invoice, bill of sale or similar document given to the purchaser.
For responses below assume the charges are separately stated on the document given to the purchaser.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11020
Handling, crating, packing, preparation for mailing or delivery, and similar charges
X
UTA: MCL 205.92b(e); STA: MCL 205.51a(e).
11021
Transportation, shipping, and similar charges
X
UTA: MCL 205.92b(e); STA: MCL 205.51a(e).
11022
Postage
X
UTA: MCL 205.92b(e); STA: MCL 205.51a(e).
Reference Number
State and Local Taxes - A state may exclude from the sales price any or all state and local taxes on a retail sale that are imposed on the seller, if the state statute authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.
The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.
Sales and use taxes are not included in the sales price.
If applicable list all state and local taxes, other than sales and use taxes imposed on the seller that your state excludes from sales price under this provision.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11110
N/A
Michigan does not have local taxes
Reference Number
Tribal Taxes - A state may exclude from the sales price tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.
The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.
If applicable list all tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11120
N/A
Tribes with tax agreements with the State collect either their own sales tax or the State's use tax regarding Tribal or Tribal Member retail sales within negotiated areas, but not both. For tribes without a tax agreement, Tribal and Tribal Member retail sellers within their own Indian Country (as defined under 18 USC 1151) are to collect State use tax along with any applicable tribal tax
Reference Number
Federal Excise Taxes – A state may exclude federal excise taxes or fees that are not directly imposed on a consumer if the state lists those taxes and a reference to the specific law on the state's taxability matrix.
The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.
List all federal excise taxes or fees that are not directly imposed on the consumer that your states excludes from the sales price under this provision.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11130
X
B. Sales Tax Holidays
Yes
No
Sales Tax Holidays: Does your state have a sales tax holiday?
X
Reference Number
If yes, indicate the tax treatment during your state sales tax holiday for the following products.
Amount of Threshold
Taxable
Exempt
Statute/Rule Cite
Comment
20060
All Energy star qualified products. If only specific energy star qualified products or energy star qualified classifications, list those below.
!
$
0
20060
!
$
0
20150
All Disaster Preparedness Supply
!
$
0
20160
Specific Disaster preparedness general supply
!
$
0
20170
Specific Disaster preparedness safety supply
!
$
0
20180
Specific Disaster preparedness food-related supply
!
$
0
20190
Specific Disaster preparedness fastening supply
!
$
0
20070
School supply
!
$
0
20080
School art supply
!
$
0
20090
School instructional material.
!
$
0
20100
School computer supply
!
$
0
20105
All WaterSense products. If only specific WaterSense products or specified WaterSense classifications on the WaterSense listing, list those below.
!
$
0
20105
!
$
0
Reference Number
Other products defined in Part II of the Library of Definitions included in your state sales tax holiday.
Amount of Threshold
Taxable
Exempt
Statute/Rule Cite
Comment
20120
!
$
0
20130
Clothing
!
$
0
20110
Computers
!
$
0
C. Product Definitions
Treatment
Reference
Reference Number
Clothing and related products
Taxable
Exempt
Statute/Rule Cite
Comment
20010
Clothing
X
UTA: MCL 205.92(k) and 205.93;
STA: MCL 205.51a(q) and 205.52(1).
20011
Diapers - Childrens
X
UTA: MCL 205.92(k) and 205.93; STA: MCL 205.51a(q) and 205.52(1).
20012
Diapers - Adults
X
UTA: MCL 205.92(k) and 205.93; STA: MCL 205.51a(q) and 205.52(1).
20015
Essential clothing priced below a state specific threshold
Non-prewritten (custom) computer software delivered via load and leave
X
UTA: MCL 205.94a(d);
STA: MCL 205.51a(q) and 205.52(1).
Reference Number
Mandatory computer software maintenance contracts
Taxable
Exempt
Statute/Rule Cite
Comment
30200
Mandatory computer software maintenance contracts with respect to prewritten computer software
X
UTA: MCL 205.92(k) and 205.93;
STA: MCL 205.51a(q) and 205.52(1).
30210
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered electronically.
X
UTA: MCL 205.92(k) and 205.93;
STA: MCL 205.51a(q) and 205.52(1).
30220
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered via load and leave
X
UTA: MCL 205.92(k) and 205.93;
STA: MCL 205.51a(q) and 205.52(1).
30230
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) computer software
X
UTA: MCL 205..94a(d);
STA: MCL 205.51a(q) and 205.52(1).
30240
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered electronically
X
UTA: MCL 205..94a(d);
STA: MCL 205.51a(q) and 205.52(1).
30250
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered via load and leave
X
UTA: MCL 205..94a(d);
STA: MCL 205.51a(q) and 205.52(1).
Reference Number
Optional computer software maintenance contracts
Taxable
Exempt
Statute/Rule Cite
Comment
30300
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades with respect to the software
X
UTA: MCL 205.92(k) and 205.93;
STA: MCL 205.51a(q) and 205.52(1).
30310
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered electronically with respect to the software
X
UTA: MCL 205.92(k) and 205.93;
STA: MCL 205.51a(q) and 205.52(1).
30320
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered via load and leave with respect to the software
X
UTA: MCL 205.92(k) and 205.93;
STA: MCL 205.51a(q) and 205.52(1).
30330
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades with respect to the software
X
UTA: MCL 205.94a(d); STA: MCL 205.54d(g).
30340
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered electronically with respect to the software
X
UTA: MCL 205.94a(d); STA: MCL 205.54d(g).
30350
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered via load and leave with respect to the software
X
UTA: MCL 205.94a(d); STA: MCL 205.54d(g).
30360
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide support services to the software
X
UTA: MCL 205.94a(d); STA: MCL 205.54d(g).
30370
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades and support services to the software
X
UTA: MCL 205.94a(d); STA: MCL 205.54d(g).
30380
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades delivered electronically and support services to the software
X
UTA: MCL 205.94a(d); STA: MCL 205.54d(g).
30390
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software provide updates or upgrades delivered via load and leave and support services to the software
X
UTA: MCL 205.94a(d); STA: MCL 205.54d(g).
Reference Number
Indicate your state's tax treatment for optional computer software maintenance contracts with respect to prewritten computer software sold for one non-itemized price that include updates and upgrades and/or support services.
Use percentages in the taxable and exempt columns to denote tax treatment in your state. For example: if all taxable put 100% in the taxable column; if all nontaxable/exempt put 100% in the exempt column; if 50% taxable and 50% nontaxable/exempt put 50% in the taxable column and 50% in the exempt column.
Taxable
Exempt
Statute/Rule Cite
Comment
30400
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates or upgrades and support services to the software
!
100
%
!
0
%
UTA: MCL 205.92(k) and 205.93;
STA: MCL 205.51a(q) and 205.52(1).
30410
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered electronically and support services to the software
!
100
%
!
0
%
UTA: MCL 205.92(k) and 205.93;
STA: MCL 205.51a(q) and 205.52(1).
30420
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered via load and leave and support services to the software
!
100
%
!
0
%
UTA: MCL 205.92(k) and 205.93;
STA: MCL 205.51a(q) and 205.52(1).
30430
Optional computer software maintenance contracts with respect to prewritten computer software that only provide support services to the software
!
0
%
!
100
%
UTA: MCL 205.92(k) and 205.93;
STA: MCL 205.51a(q) and 205.52(1).
Reference Number
Digital products(excludes telecommunications services, ancillary services and computer software)
Yes
No
Statute/Rule Cite
Comment
31000
A state imposing tax on products "transferred electronically" is not required to adopt definitions for specified digital products. ("Specified digital products" includes the defined terms: digital audio visual works; digital audio works; and digital books.) Does your state impose tax on products transferred electronically other than digital audio visual works, digital audio works, or digital books?
X
UTA: MCL 205.92(k) and 205.93;
STA: MCL 205.51a(q) and 205.52(1).
Tax is imposed on prewritten computer software, including prewritten computer software delivered electronically.
Reference Number
For transactions other than those included above, a state must specifically impose and separately enumerate a broader imposition of the tax. Does your state impose tax on:
Yes
No
Statute/Rule Cite
Comment
31065
Digital audio visual works sold to users other than the end user.
X
31050
Digital audio visual works sold with rights of use less than permanent use...
X
31060
Digital audio visual works sold with rights of use conditioned on continued payment.
X
31095
Digital audio works sold to users other than the end user.
X
31080
Digital audio works sold with rights of use less than permanent.
X
31090
Digital audio works sold with rights of use conditioned on continued payments.
X
31125
Digital books sold to users other than the end user.
X
31110
Digital books sold with rights of use less than permanent.
X
31120
Digital books sold with rights of use conditioned on continued payments.
X
31121
Does your state treat subscriptions to products "transferred electronically" differently than a non-subscription purchase of such product?
X
Reference Number
Digital products(excludes telecommunications services, ancillary services and computer software)
Taxable
Exempt
Statute/Rule Cite
Comment
31040
Digital audio visual works sold to an end user with rights for permanent use
X
31070
Digital audio works sold to an end user with rights for permanent use
X
31100
Digital books sold to an end user with rights for permanent use
X
Reference Number
Section 332.H. provides that states may have product based exemptions for specific items within specified digital products.
("Specified digital products" includes the defined terms: digital audio visual works; digital audio works; and digital books.)
List product based exemptions for specific items included in specified digital products. Example: digital textbooks
Taxable
Exempt
Statute/Rule Cite
Comment
32000
N/A
Reference Number
Food and food products
Taxable
Exempt
Statute/Rule Cite
Comment
40010
Candy
X
UTA: MCL 205.94d(1)(a); STA: MCL 205.54g(1)(a).
40015
Dried or partially dried fruit that contains one or more sweeteners and may also contain other additives
X
UTA: MCL 205.94d(1)(a); STA: MCL 205.54g(1)(a)
40020
Dietary Supplements
X
UTA: MCL 205.94d(1)(a); STA: MCL 205.54g(1)(a).
40030
Food and food ingredients excluding alcoholic beverages and tobacco
X
UTA: MCL 205.94d(1)(a),(3);
STA: MCL 205.54g(1)(a),(3).
40040
Food sold through vending machines
UTA: MCL 205.94d(2); STA: MCL 205.54g(2).
Food sold through vending machines that is either heated or cooled is taxed, except milk, non-alcoholic beverages in sealed containers, and fresh fruit are exempt.
40050
Soft Drinks
X
UTA: MCL 205.94d(1)(a); STA: MCL 205.54g(1)(a).
40060
Bottled Water
X
UTA: MCL 205.94(1)(q); STA: MCL 205.54d(d).
41000
Prepared Food
X
UTA: MCL 205.94d(1)(a); STA: MCL 205.54g(1)(a).
Reference Number
Prepared food options - The following food items heated, mixed or combined by the seller are included in the definition of prepared food unless a state elects to exclude them from the definition of prepared food. Such food items excluded from prepared food are taxed the same as food and food ingredients. (Indicate how the options for the following food items that otherwise meet the definition of prepared food are treated in your state.)
Included in Prepared Food
Excluded From Prepared Food
Statute/Rule Cite
Comment
41010
Prepared food sold without eating utensils provided by the seller whose primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries)
X
UTA: MCL 94d(4)-(6); STA: MCL 205.54g(4)-(6).
41020
Prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
X
UTA: MCL 205.94d(5)(c); STA: MCL 205.54g(5)(c).
41025
Meat or seafood products that meet the definition of prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
X
UTA: MCL 94d(5)(c); STA: MCL 205.54g(5)(c).
41030
Bakery items that meet the definition of prepared food sold without eating utensils provided by the seller, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas
X
UTA: MCL 205.94d(5)(d); STA: MCL 205.54g(5)(d).
41040
Prepared food sold without eating utensils provided by the seller that ordinarily requires cooking (as opposed to just reheating) by the consumer prior to consumption
X
UTA: MCL 94d(4)-(6); STA: MCL 205.54g(4)-(6).
41045
Bottled water, candy, dietary supplements, soft drinks and items under Reference numbers 41010, 41020, 41025, 41030 and 41040 that would otherwise be exempt from tax but are considered “prepared food” if utensils are made available to the customer at the seller’s location.
X
UTA: MCL 205.94d; STA: MCL 205.54g.
Food is only considered "sold with eating utensils provided by the seller" if the utensils specifically accompany the food or are added to it. See Emagine Entertainment, Inc., et. al. v Dep't of Treasury, 334 Mich App 658, 667 (2020).
Health-care products (indicate how the options are treated in your state)
Reference Number
Drugs for human use
Taxable
Exempt
Statute/Rule Cite
Comment
51010
Drugs, other than over-the-counter drugs, for human use without a prescription
X
UTA: MCL 205.94d(1)(a),
STA: MCL 205.54g(1)(a),
UTA: MCL 205.93(1);
STA: MCL 205.52.
Drugs dispensed for human use that can only be legally dispensed pursuant to prescription of a qualified health professional are exempt whether or not a prescription is actually issued. All other drugs, other than over-the-counter drugs, are taxable whether or not a prescription is issued.
51020
Drugs, other than over-the-counter drugs, for human use with a prescription
UTA: MCL 205.94d(1)(a);
STA: MCL 205.54g(1)(a);
UTA: MCL 205.93(1)
STA: MCL 205.52
Drugs dispensed for human use that can only be legally dispensed pursuant to prescription of a qualified health professional are exempt whether or not a prescription is actually issued. All other drugs, other than over-the-counter drugs, are taxable whether or not a prescription is issued.
51050
Insulin for human use without a prescription
X
UTA: MCL 205.94a(g); STA: MCL 205.54d(l)
51060
Insulin for human use with a prescription
X
UTA: MCL 205.94a(g); STA: MCL 205.54d(l)
51090
Medical oxygen for human use without a prescription
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51100
Medical oxygen for human use with a prescription
X
UTA: MCL 205.94a(f); STA: MCL 205.54d(k)
51130
Over-the-counter drugs for human use without a prescription
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51140
Over-the-counter drugs for human use with a prescription
Over-the-counter drugs legally dispensed pursuant to a prescription are exempt effective March 14, 2014.
51170
Grooming and hygiene products for human use that don't meet the definition of "drug"
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51171
Grooming and hygiene products for human use that meet the definition of "drug" without a prescription
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51172
Grooming and hygiene products for human use that meet the definition of "drug" with a prescription
X
UTA: MCL 205.94d(1)(a); STA: MCL 205.54g(1 )(a).
Drugs dispensed for human use that can only be legally dispensed pursuant to prescription of a qualified health professional are exempt whether or not a prescription is actually issued.
Over-the-counter drugs legally dispensed pursuant to a prescription are exempt effective March 14, 2014.
Sales of insulin, and drugs for human use that can only be legally dispensed by prescription, are exempt. Included among entity-based exemptions are exemptions for nonprofit hospitals. Effective March 14, 2014 over-the-counter drugs that are legally dispensed by prescription are exempt.
51195
Over-the-counter drugs for human use to other medical facilities
Sales of insulin, and drugs for human use that can only be legally dispensed by prescription, are exempt. Included among entity-based exemptions are exemptions for nonprofit hospitals.
Effective March 14, 2014 over-the-counter drugs that are legally dispensed by prescription are exempt.
Sales of insulin, and drugs for human use that can only be legally dispensed by prescription, are exempt. Included among entity-based exemptions are exemptions for nonprofit hospitals.
Effective March 14, 2014 over-the-counter drugs that are legally dispensed by prescription are exempt.
51205
Prescription drugs for human use to other medical facilities
Sales of insulin, and drugs for human use that can only be legally dispensed by prescription, are exempt. Included among entity-based exemptions are exemptions for nonprofit hospitals.
Effective March 14, 2014 over-the-counter drugs that are legally dispensed by prescription are exempt.
Transfers of insulin, and drugs for human use that can only be legally dispensed by prescription, are exempt. Included among entity-based exemptions are exemptions for nonprofict hospitals.
Effective March 14, 2014 over-the-counter drugs that are legally dispensed by prescription are exempt.
Transfers of insulin, and drugs for human use that can only be legally dispensed by prescription, are exempt. Included among entity-based exemptions are exemptions for nonprofit hospitals.
Effective March 14, 2014 over-the-counter drugs that are legally dispensed by prescription are exempt.
Reference Number
Drugs for animal use
Taxable
Exempt
Statute/Rule Cite
Comment
51030
Drugs, other than over-the-counter drugs, for animal use without a prescription
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51040
Drugs, other than over-the-counter drugs, for animal use with a prescription
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51070
Insulin for animal use without a prescription
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51080
Insulin for animal use with a prescription
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51110
Medical oxygen for animal use without a prescription
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51120
Medical oxygen for animal use with a prescription
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51150
Over-the-counter drugs for animal use without a prescription
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51160
Over-the-counter drugs for animal use with a prescription
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51180
Grooming and hygiene products for animal use
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51210
Over-the-counter drugs for animal use to veterinary hospitals and other animal medical facilities
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51220
Prescription drugs for animal use to veterinary hospitals and other animal medical facilities
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51260
Free samples of drugs for animal use
X
UTA: MCL 205.93(1); STA: MCL 205.52.
51270
Free samples of prescription drugs for animal use
X
UTA: MCL 205.93(1); STA: MCL 205.52.
Reference Number
Durable medical equipment (indicate how the options are treated in your state)
Taxable
Exempt
Statute/Rule Cite
Comment
52010
Durable medical equipment, not for home use, without a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52020
Durable medical equipment, not for home use, with a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52030
Durable medical equipment, not for home use, with a prescription paid for by Medicare
X
UTA: MCL 205.94(1)(g); 205.92b(i) and 205.94(1)(p); STA: MCL 205.54h, 205.51a(i) and 205.54a(1)(h),
Exempt if purchased directly by:
A. the State of Michigan or a department,
institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality
of the United States, or;
D. an incorporated agency or instrumentality
of the United States wholly owned by the
United States.
52040
Durable medical equipment, not for home use, with a prescription reimbursed by Medicare
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52050
Durable medical equipment, not for home use, with a prescription paid for by Medicaid
X
UTA: MCL 205.94(1)(g); STA: MCL 205.54h, UTA: MCL 205.92b(i) and 205.94(1)(p); STA: MCL 205.51a(i) and 205.54a(1)(h),
Exempt if purchased directly by:
A. the State of Michigan or a department,
institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality
of the United States, or;
D. an incorporated agency or instrumentality
of the United States wholly owned by the
United States
52060
Durable medical equipment, not for home use, with a prescription reimbursed by Medicaid
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52070
Durable medical equipment for home use without a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52080
Durable medical equipment for home use with a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52090
Durable medical equipment for home use with a prescription paid for by Medicare
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52100
Durable medical equipment for home use with a prescription reimbursed by Medicare
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52110
Durable medical equipment for home use with a prescription paid for by Medicaid
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52120
Durable medical equipment for home use with a prescription reimbursed by Medicaid
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52130
Oxygen delivery equipment, not for home use, without a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52140
Oxygen delivery equipment, not for home use, with a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52150
Oxygen delivery equipment, not for home use, with a prescription paid for by Medicare
X
UTA: MCL 205.94(1)(g); STA: MCL 205.54h, UTA: MCL 205.92b(i) and 205.94(1)(p); STA: MCL 205.51a(i) and 205.54a(1)(h),
Exempt if purchased directly by:
A. the State of Michigan or a department,
institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality
of the United States, or;
D. an incorporated agency or instrumentality
of the United States wholly owned by the
United States
52160
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicare
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52170
Oxygen delivery equipment, not for home use, with a prescription paid for by Medicaid
X
UTA: MCL 205.94(1)(g); STA: MCL 205.54h, UTA: MCL 205.92b(i) and 205.94(1)(p); STA: MCL 205.51a(i) and 205.54a(1)(h),
Exempt if purchased directly by:
A. the State of Michigan or a department,
institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality
of the United States, or;
D. an incorporated agency or instrumentality
of the United States wholly owned by the
United States.
52180
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicaid
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52190
Oxygen delivery equipment for home use without a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52200
Oxygen delivery equipment for home use with a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52210
Oxygen delivery equipment for home use with a prescription paid for by Medicare
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52220
Oxygen delivery equipment for home use with a prescription reimbursed by Medicare
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52230
Oxygen delivery equipment for home use with a prescription paid for by Medicaid
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52240
Oxygen delivery equipment for home use with a prescription reimbursed by Medicaid
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52250
Kidney dialysis equipment, not for home use, without a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52260
Kidney dialysis equipment, not for home use, with a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52270
Kidney dialysis equipment, not for home use, with a prescription paid for by Medicare
X
UTA: MCL 205.94(1)(g); STA: MCL 205.54h, UTA: MCL 205.92b(i) and 205.94(1)(p); STA: MCL 205.51a(i) and 205.54a(1)(h).
Exempt if purchased directly by:
A. the State of Michigan or a department, institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality of the United States, or;
D. an incorporated agency or instrumentality of the United States wholly owned by the United States.
52280
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicare
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52290
Kidney dialysis equipment, not for home use, with a prescription paid for by Medicaid
X
UTA: MCL 205.94(1)(g); STA: MCL 205.54h, UTA: MCL 205.92b(i) and 205.94(1)(p); STA: MCL 205.51a(i) and 205.54a(1)(h).
Exempt if purchased directly by:
A. the State of Michigan or a department, institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality of the United States, or;
D. an incorporated agency or instrumentality of the United States wholly owned by the United States.
52300
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicaid
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52310
Kidney dialysis equipment for home use without a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52320
Kidney dialysis equipment for home use with a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52330
Kidney dialysis equipment for home use with a prescription paid for by Medicare
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52340
Kidney dialysis equipment for home use with a prescription reimbursed by Medicare
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52350
Kidney dialysis equipment for home use with a prescription paid for by Medicaid
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52360
Kidney dialysis equipment for home use with a prescription reimbursed by Medicaid
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52370
Enteral feeding systems, not for home use, without a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52380
Enteral feeding systems, not for home use, with a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52390
Enteral feeding systems, not for home use, with a prescription paid for by Medicare
X
UTA: MCL 205.94(1)(g); STA: MCL 205.54h UTA: MCL 205.92b(i) and 205.94(1)(p); STA: MCL 205.51a(i) and 205.54a(1)(h).
Exempt if purchased directly by:
A. the State of Michigan or a department,
institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality
of the United States, or;
D. an incorporated agency or instrumentality
of the United States wholly owned by the
United States.
52400
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicare
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52410
Enteral feeding systems, not for home use, with a prescription paid for by Medicaid
X
UTA: MCL 205.94(1)(g); STA: MCL 205.54h, UTA: MCL 205.92b(i) and 205.94(1)(p); STA: MCL 205.51a(i) and 205.54a(1)(h).
Exempt if purchased directly by:
A. the State of Michigan or a department,
institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality
of the United States, or;
D. an incorporated agency or instrumentality
of the United States wholly owned by the
United States.
52420
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicaid
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52430
Enteral feeding systems for home use without a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52440
Enteral feeding systems for home use with a prescription
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52450
Enteral feeding systems for home use with a prescription paid for by Medicare
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52460
Enteral feeding systems for home use with a prescription reimbursed by Medicare
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52470
Enteral feeding systems for home use with a prescription paid for by Medicaid
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52480
Enteral feeding systems for home use with a prescription reimbursed by Medicaid
X
UTA: MCL 205.92b(i) and 205.94(1)(p);
STA: MCL 205.51a(i) and 205.54a(1)(h).
52490
Repair and replacement parts for durable medical equipment which are for single patient use
X
UTA: MCL 205.92b(i), (j) and 205.94(1)(p);
STA: MCL 205.51a(i), (j) and 205.54a(1)(h).
Exempt if the durable medical equipment is for home use and was dispensed pursuant to a prescription.
Reference Number
Breast pump, breast pump collection and storage supplies and breast pump kit
Taxable
Exempt
Statute/Rule Cite
Comment
52500
Breast pump, not for home use, without a prescription
X
52501
Breast pump, not for home use, with a prescription
X
52502
Breast pump, not for home use, wiith a prescription paid by Medicare
X
Exempt if purchased directly by:
A. the State of Michigan or a department, institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality of the United States, or;
D. an incorporated agency or instrumentality of the United States wholly owned by the United States.
52503
Breast pump, not for home use, with a prescription reimbursed by Medicare
X
52504
Breast pump, not for home use, with a prescription paid by Medicaid
X
Exempt if purchased directly by:
A. the State of Michigan or a department, institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality of the United States, or;
D. an incorporated agency or instrumentality of the United States wholly owned by the United States.
52505
Breast pump, not for home use, with a prescription reimbursed by Medicaid
X
52506
Breast pump for home use without a prescription
X
52507
Breast pump for home use with a prescription
X
52508
Breast pump for home use with a prescription paid for by Medicare
X
Exempt if purchased directly by:
A. the State of Michigan or a department, institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality of the United States, or;
D. an incorporated agency or instrumentality of the United States wholly owned by the United States.
52509
Breast pump for home use with a prescription reimbursed by Medicare
X
52510
Breast pump for home use with a prescription paid for by Medicaid
X
Exempt if purchased directly by:
A. the State of Michigan or a department, institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality of the United States, or;
D. an incorporated agency or instrumentality of the United States wholly owned by the United States.
52511
Breast pump for home use with a prescription reimbursed by Medicaid
X
52512
Repair and replacement parts for breast pump which are for single patient use
X
52515
Breast pump collection and storage supplies, not for home use, without a prescription
X
52516
Breast pump collection and storage supplies, not for home use, with a prescription
X
52517
Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicare
X
Exempt if purchased directly by:
A. the State of Michigan or a department, institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality of the United States, or;
D. an incorporated agency or instrumentality of the United States wholly owned by the United States.
52518
Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicare
X
52519
Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicaid
X
Exempt if purchased directly by:
A. the State of Michigan or a department, institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality of the United States, or;
D. an incorporated agency or instrumentality of the United States wholly owned by the United States.
52520
Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicaid
X
52521
Breast pump collection and storage supplies for home use without a prescription
X
52522
Breast pump collection and storage supplies for home use with a prescription
X
52523
Breast pump collection and storage supplies for home use with a prescription paid for by Medicare
X
Exempt if purchased directly by:
A. the State of Michigan or a department, institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality of the United States, or;
D. an incorporated agency or instrumentality of the United States wholly owned by the United States.
52524
Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicare
X
52525
Breast pump collection and storage supplies for home use with a prescription paid for by Medicaid
X
Exempt if purchased directly by:
A. the State of Michigan or a department, institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality of the United States, or;
D. an incorporated agency or instrumentality of the United States wholly owned by the United States.
52526
Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicaid
X
52530
Breast pump kit, not for home use, without a prescription
X
52531
Breast pump kit, not for home use, with a prescription
X
52532
Breast pump kit, not for home use, with a prescription paid for by Medicare
X
Exempt if purchased directly by:
A. the State of Michigan or a department, institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality of the United States, or;
D. an incorporated agency or instrumentality of the United States wholly owned by the United States.
52534
Breast pump kit, not for home use, with a prescription reimbursed by Medicare
X
52535
Breast pump kit, not for home use, with a prescription paid for by Medicaid
X
Exempt if purchased directly by:
A. the State of Michigan or a department, institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality of the United States, or;
D. an incorporated agency or instrumentality of the United States wholly owned by the United States.
52536
Breast pump kit, not for home use, with a prescription reimbursed by Medicaid
X
52537
Breast pump kit for home use without a prescription
X
52538
Breast pump kit for home use with a prescription
X
52539
Breast pump kit for home use with a prescription paid for by Medicare
X
Exempt if purchased directly by:
A. the State of Michigan or a department, institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality of the United States, or;
D. an incorporated agency or instrumentality of the United States wholly owned by the United States.
52540
Breast pump kit for home use with a prescription reimbursed by Medicare
X
52541
Breast pump kit for home use with a prescription paid for by Medicaid
X
Exempt if purchased directly by:
A. the State of Michigan or a department, institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality of the United States, or;
D. an incorporated agency or instrumentality of the United States wholly owned by the United States.
52542
Breast pump kit for home use with a prescription reimbursed by Medicaid
X
52543
Repair and replacement parts for breast pump kit which are for single patient use
X
Reference Number
Mobility enhancing equipment (indicate how the options are treated in your state)
Taxable
Exempt
Statute/Rule Cite
Comment
53010
Mobility enhancing equipment without a prescription
X
UTA: MCL 205.92b(m) and 205.94(1)(p);
STA: MCL 205.51a(m) and 205.54a(1)(h).
53020
Mobility enhancing equipment with a prescription
X
UTA: MCL 205.92b(m) and 205.94(1)(p);
STA: MCL 205.51a(m) and 205.54a(1)(h).
53030
Mobility enhancing equipment with a prescription paid for by Medicare
X
UTA: MCL 205.92b(m) and 205.94(1)(p);
STA: MCL 205.51a(m) and 205.54a(1)(h).
53040
Mobility enhancing equipment with a prescription reimbursed by Medicare
X
UTA: MCL 205.92b(m) and 205.94(1)(p);
STA: MCL 205.51a(m) and 205.54a(1)(h).
53050
Mobility enhancing equipment with a prescription paid for by Medicaid
X
UTA: MCL 205.92b(m) and 205.94(1)(p);
STA: MCL 205.51a(m) and 205.54a(1)(h).
53060
Mobility enhancing equipment with a prescription reimbursed by Medicaid
X
UTA: MCL 205.92b(m) and 205.94(1)(p);
STA: MCL 205.51a(m) and 205.54a(1)(h).
Reference Number
Prosthetic devices (indicate how the options are treated in your state)
Taxable
Exempt
Statute/Rule Cite
Comment
54010
Prosthetic devices without a prescription
X
UTA: MCL 205.92b(p) and 205.94(1)(p);
STA: MCL 205.51a(p) and 205.54a(1)(h).
54020
Prosthetic devices with a prescription
X
UTA: MCL 205.92b(p) and 205.94(1)(p); STA: MCL 205.51a(p) and 205.54a(1)(h).
Exempt, except that contact lenses and dental prostheses are excluded from the definition of "prosthetic device." Contact lenses are taxable, but dental prostheses are exempt effective July 1, 2017, under MCL 205.54a(1)(o) and MCL 205.94(1)(aa). "Dental prosesis" is defined as a bridge, crownn, denture, or other similar artificial device used to repair or replace intraoral defects such as missing teeth, missing parts of teeth, and missing soft or hard structures of the jaw or palate." MCL 205.51a(f) and MCL 205.92b(f).
54030
Prosthetic devices with a prescription paid for by Medicare
X
UTA: MCL 205.92b(p) and 205.94(1)(p); STA: MCL 205.51a(p) and 205.54a(1)(h).
Exempt, except that contact lenses and dental prostheses are excluded from the definition of "prosthetic device." Contact lenses are taxable, but dental prostheses are exempt effective July 1, 2017, under MCL 205.54a(1)(o) and MCL 205.94(1)(aa). "Dental prosesis" is defined as a bridge, crownn, denture, or other similar artificial device used to repair or replace intraoral defects such as missing teeth, missing parts of teeth, and missing soft or hard structures of the jaw or palate." MCL 205.51a(f) and MCL 205.92b(f).
54040
Prosthetic devices with a prescription reimbursed by Medicare
X
UTA: MCL 205.92b(p) and 205.94(1)(p); STA: MCL 205.51a(p) and 205.54a(1)(h).
Exempt, except that contact lenses and dental prostheses are excluded from the definition of "prosthetic device." Contact lenses are taxable, but dental prostheses are exempt effective July 1, 2017, under MCL 205.54a(1)(o) and MCL 205.94(1)(aa). "Dental prosesis" is defined as a bridge, crownn, denture, or other similar artificial device used to repair or replace intraoral defects such as missing teeth, missing parts of teeth, and missing soft or hard structures of the jaw or palate." MCL 205.51a(f) and MCL 205.92b(f).
54050
Prosthetic devices with a prescription paid for by Medicaid
X
UTA: MCL 205.92b(p) and 205.94(1)(p); STA: MCL 205.51a(p) and 205.54a(1)(h).
Exempt, except that contact lenses and dental prostheses are excluded from the definition of "prosthetic device." Contact lenses are taxable, but dental prostheses are exempt effective July 1, 2017, under MCL 205.54a(1)(o) and MCL 205.94(1)(aa). "Dental prosesis" is defined as a bridge, crownn, denture, or other similar artificial device used to repair or replace intraoral defects such as missing teeth, missing parts of teeth, and missing soft or hard structures of the jaw or palate." MCL 205.51a(f) and MCL 205.92b(f).
54060
Prosthetic devices with a prescription reimbursed by Medicaid
X
UTA: MCL 205.92b(p) and 205.94(1)(p); STA: MCL 205.51a(p) and 205.54a(1)(h).
Exempt, except that contact lenses and dental prostheses are excluded from the definition of "prosthetic device." Contact lenses are taxable, but dental prostheses are exempt effective July 1, 2017, under MCL 205.54a(1)(o) and MCL 205.94(1)(aa). "Dental prosesis" is defined as a bridge, crownn, denture, or other similar artificial device used to repair or replace intraoral defects such as missing teeth, missing parts of teeth, and missing soft or hard structures of the jaw or palate." MCL 205.51a(f) and MCL 205.92b(f).
54070
Corrective eyeglasses without a prescription
X
UTA: MCL 205.92b(p); STA: MCL 205.51a(p).
54080
Corrective eyeglasses with a prescription
X
UTA: MCL 205.94(1)(p); STA: MCL 205.54a(1)(h).
54090
Corrective eyeglasses with a prescription paid for by Medicare
X
UTA: MCL 205.94(1)(p); STA: MCL 205.54a(1)(h).
54100
Corrective eyeglasses with a prescription reimbursed by Medicare
X
UTA: MCL 205.94(1)(p); STA: MCL 205.54a(1)(h).
54110
Corrective eyeglasses with a prescription paid for by Medicaid
X
UTA: MCL 205.94(1)(p); STA: MCL 205.54a(1)(h).
54120
Corrective eyeglasses with a prescription reimbursed by Medicaid
X
UTA: MCL 205.94(1)(p); STA: MCL 205.54a(1)(h).
54130
Contact lenses without a prescription
X
UTA: MCL 205.92b(p); STA: MCL 205.51a(p).
54140
Contact lenses with a prescription
X
UTA: MCL 205.92b(p); STA: MCL 205.51a(p).
54150
Contact lenses with a prescription paid for by Medicare
UTA: MCL 205.94(1)(g); STA: MCL 205.54h.
Exempt only if purchased directly by:
A. the State of Michigan or a department,
institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality
of the United States, or;
D. an incorporated agency or instrumentality
of the United States wholly owned by the
United States
54160
Contact lenses with a prescription reimbursed by Medicare
X
UTA: MCL 205.92b(p); STA: MCL 205.51a(p).
54170
Contact lenses with a prescription paid for by Medicaid
UTA: MCL 205.94(1)(g); STA: MCL 205.54h.
Exempt only if purchased directly by:
A. the State of Michigan or a department,
institution or political subdivision of the
State of Michigan;
B. the United States;
C. an unincorporated agency or instrumentality
of the United States, or;
D. an incorporated agency or instrumentality
of the United States wholly owned by the
United States.
54180
Contact lenses with a prescription reimbursed by Medicaid
X
UTA: MCL 205.92b(p); STA: MCL 205.51a(p).
54190
Hearing aids without a prescription
X
UTA: MCL 205.92b(p); STA: MCL 205.51a(p).
54200
Hearing aids with a prescription
X
UTA: MCL 205.94(1)(p); STA: MCL 205.54a(1)(h).
54210
Hearing aids with a prescription paid for by Medicare
X
UTA: MCL 205.94(1)(p); STA: MCL 205.54a(1)(h).
54220
Hearing aids with a prescription reimbursed by Medicare
X
UTA: MCL 205.94(1)(p); STA: MCL 205.54a(1)(h).
54230
Hearing aids with a prescription paid for by Medicaid
X
UTA: MCL 205.94(1)(p); STA: MCL 205.54a(1)(h).
54240
Hearing aids with a prescription reimbursed by Medicaid.
Effective July 1, 2017, dental prostheses are exempt and are defined as "a bridge, crown, denture, or other similar artificial device used to repair or replace intraoral defects such as missing teeth, missing parts of teeth, and missing soft or hard structures of the jaw or palate."
Effective July 1, 2017, dental prostheses are exempt and are defined as "a bridge, crown, denture, or other similar artificial device used to repair or replace intraoral defects such as missing teeth, missing parts of teeth, and missing soft or hard structures of the jaw or palate."
54270
Dental prosthesis with a prescription paid for by Medicare
Effective July 1, 2017, dental prostheses are exempt and are defined as "a bridge, crown, denture, or other similar artificial device used to repair or replace intraoral defects such as missing teeth, missing parts of teeth, and missing soft or hard structures of the jaw or palate."
54280
Dental prosthesis with a prescription reimbursed by Medicare
Effective July 1, 2017, dental prostheses are exempt and are defined as "a bridge, crown, denture, or other similar artificial device used to repair or replace intraoral defects such as missing teeth, missing parts of teeth, and missing soft or hard structures of the jaw or palate."
54290
Dental prosthesis with a prescription paid for by Medicaid
Effective July 1, 2017, dental prostheses are exempt and are defined as "a bridge, crown, denture, or other similar artificial device used to repair or replace intraoral defects such as missing teeth, missing parts of teeth, and missing soft or hard structures of the jaw or palate."
54300
Dental prosthesis with a prescription reimbursed by Medicaid
Effective July 1, 2017, dental prostheses are exempt and are defined as "a bridge, crown, denture, or other similar artificial device used to repair or replace intraoral defects such as missing teeth, missing parts of teeth, and missing soft or hard structures of the jaw or palate."
Reference Number
Telecommunications & related products
Taxable
Exempt
Statute/Rule Cite
Comment
60010
Ancillary Services
X
UTA: MCL 205.93a(1)(a), (c) & 205.93a(5)(a)
60020
Conference bridging service
X
UTA: MCL 205.93a(1)(a), (c) & 205.93a(5)(d)
60030
Detailed telecommunications billing service
X
UTA: MCL 205.93a(1)(a), (c) & 205.93a(5)(a)
60040
Directory assistance
X
UTA: MCL 205.93a(1)(a), (c) & 205.93a(5)(a)
60050
Vertical service
X
UTA: MCL 205.93a(1)(a), (c) & 205.93a(5)(a)
60060
Voice mail service
X
UTA: MCL 205.93a(1)(a), (c) & 205.93a(5)(a)
Reference Number
Telecommunications (Indicate how the options are treated in your state)
Taxable
Exempt
Statute/Rule Cite
Comment
61000
Intrastate Telecommunications Service
X
UTA: MCL 205.93a(1)(a)
61010
Interstate Telecommunications Service
X
UTA: MCL 205.93a(1)(c)
61020
International Telecommunications Service
X
UTA: MCL 205.93a(1)(c)
61030
International 800 service
X
UTA: MCL 205.93a(1)(c)
61040
International 900 service
X
UTA: MCL 205.93a(1)(c)
61050
International fixed wireless service
X
UTA: MCL 205.93a(1)(c)
61060
International mobile wireless service
X
UTA: MCL 205.93b(1)
61080
International prepaid calling service
X
STA: MCL 205.52(2)(b)
61090
International prepaid wireless calling service
X
STA: MCL 205.52(2)(b)
61100
International private communications service
X
UTA: MCL 205.93a(1)(c)
61110
International value-added non-voice data service
X
UTA: MCL 205.93a(1)(c)
61120
International residential telecommunications service
X
UTA: MCL 205.93a(1)(c)
61130
Interstate 800 service
X
UTA: MCL 205.93a(1)(c)
61140
Interstate 900 service
X
UTA: MCL 205.93a(1)(c)
61150
Interstate fixed wireless service
X
UTA: MCL 205.93a(1)(c)
61160
Interstate mobile wireless service
X
UTA: MCL 205.93b(1)
61180
Interstate prepaid calling service
X
STA: MCL 205.52(2)(b)
61190
Interstate prepaid wireless calling service
X
STA: MCL 205.52(2)(b)
61200
Interstate private communications service
X
UTA: MCL 205.93a(1)(c)
61210
Interstate value-added non-voice data service
X
UTA: MCL 205.93a(1)(c)
61220
Interstate residential telecommunications service
X
UTA: MCL 205.93a(1)(c)
61230
Intrastate 800 service
X
UTA: MCL 205.93a(1)(a)
61240
Intrastate 900 service
X
UTA: MCL 205.93a(1)(a)
61250
Intrastate fixed wireless service
X
UTA: MCL 205.93a(1)(a)
61260
Intrastate mobile wireless service
X
UTA: MCL 205.93b(1)
61280
Intrastate prepaid calling service
X
STA: MCL 205.52(2)(b)
61290
Intrastate prepaid wireless calling service
X
STA: MCL 205.52(2)(b)
61300
Intrastate private communications service
X
UTA: MCL 205.93a(1)(a)
61310
Intrastate value-added non-voice data service
X
UTA: MCL 205.93a(1)(a)
61320
Intrastate residential telecommunications service
X
UTA: MCL 205.93a(1)(a)
61325
Paging service
X
UTA: MCL 205.93a(1)(a),(c)
61330
Coin-operated telephone service
X
UTA: MCL 205.93a(1)(a),(c)
61340
Pay telephone service
UTA: MCL 205.93a(1)(a),(c)
Coin-operated service is exempt; other pay telephone service is taxable
