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Michigan Compiled Laws Complete Through PA 299 and includes 304 and 311 of 2014
House: Adjourned until Thursday, November 6, 2014 12:00:00 PM
Senate: Adjourned until Thursday, November 6, 2014 10:00:00 AM

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Section 205.93f

USE TAX ACT (EXCERPT)
Act 94 of 1937


205.93f Use or consumption of medical services provided under social welfare act; tax; "medical services" defined.

Sec. 3f.

Beginning April 1, 2014, the use or consumption of medical services provided by entities identified in, and pursuant to contracts identified under, section 106(2)(a) and section 109f(2) of the social welfare act, 1939 PA 280, MCL 400.106 and 400.109f, shall be taxed in the same manner as tangible personal property is taxed under this act notwithstanding any other provision or exemption under this act. As used in this section, "medical services" means those medical services provided only to medicaid beneficiaries enrolled under title XIX of the social security act, 42 USC 1396 to 1396w.


History: Add. 2008, Act 440, Imd. Eff. Jan. 9, 2009 ;-- Am. 2011, Act 141, Imd. Eff. Sept. 20, 2011 ;-- Am. 2014, Act 161, Imd. Eff. June 11, 2014
Compiler's Notes: Enacting section 1 of Act 161 of 2014 provides:"Enacting section 1. This amendatory act is retroactive and is effective April 1, 2014."


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