The Michigan Senate today approved legislation clarifying that dentures, crowns, bridges and similar dental devices are exempt from the state’s 6 percent sales and use tax.
One of the key bills in the package is sponsored by state Rep. Bronna Kahle of Adrian.
“This vote moves us one step closer to making many types of dental work more affordable for Michigan residents,” Kahle said after the Senate unanimously approved her bill. “It’s an important step for public health and the dental profession.”
The legislation – which should soon be headed to Gov. Rick Snyder for his consideration – will clarify a state law which has caused some confusion in the past. The bills will ensure certain dental devices are exempted from the sales and use tax in the same manner as other prosthetics such as hearing aids, walkers and eyeglasses.
Sales and use taxes on dental prosthetics had not been collected for decades. But a recent Treasury review of 2004 law changes suggested the devices should be subject to the taxes.
Kahle’s legislation will help clarify the law and make sure the original intent – that the dental devices not be subject to sales and use taxes – is followed.
Kahle’s legislation is House Bill 5164. Other bills in the package are House Bills 5173, Senate Bill 566 and Senate Bill 567.