2019 House Bill 4203 / 2020 Public Act 46

Revise prosthetics sales tax exemption

Introduced in the House

Feb. 19, 2019

Introduced by Rep. Lynn Afendoulis (R-73)

To remove a requirement that a prosthetic device must be ordered in a prescription to qualify for a sales tax exemption.

Referred to the Committee on Tax Policy

Sept. 4, 2019

Reported without amendment

Refer to the Committee on Ways and Means with the recommendation that the substitute (H-2) be adopted.

Referred to the Committee on Ways and Means

Dec. 4, 2019

Reported without amendment

With the recommendation that the substitute (H-2) be adopted and that the bill then pass.

Dec. 11, 2019

Passed in the House 72 to 35 (details)

To <I>not</I> remove a requirement that a prosthetic device must be ordered in a prescription to qualify for a sales tax exemption, but do exempt from sales tax their sale to a hospital or freestanding surgical outpatient facility for implanting into a patient, with or without prescription.

Received in the Senate

Jan. 8, 2020

Referred to the Committee on Finance

Jan. 30, 2020

Reported without amendment

With the recommendation that the bill pass.

Feb. 18, 2020

Amendment offered by Sen. Mallory McMorrow (D-13)

To require that any state school aid fund tax revenue lost due to this tax exemption must be “reimbursed” by transferring to it an equivalent amount of revenue from other state taxes.

The amendment failed 16 to 22 (details)

Passed in the Senate 38 to 0 (details)

To <i>not</i> remove a requirement that a prosthetic device must be ordered in a prescription to qualify for a sales tax exemption, but do exempt from sales tax their sale to a hospital or freestanding surgical outpatient facility for implanting into a patient, with or without presciption.

Signed by Gov. Gretchen Whitmer

March 3, 2020