Gov. Rick Snyder recently signed legislation sponsored by state Rep. Julie Alexander clarifying that crowns, dentures, bridges and other dental prosthetics are exempt from Michigan’s 6 percent sales and use tax.
The governor’s signature ensures these dental devices are treated the same as other sales tax-exempt medical items classified as prosthetics such as walkers, hearing aids and eyeglasses.
“This law makes dental work more affordable and improves health care across Michigan,” Alexander, of Hanover, said after the governor signed her legislation. “I am pleased to have played a key role in clarifying this law and ensuring the sales tax will not be charged on dental prosthetics.”
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 tax.
“I appreciate that a small business owner in our Jackson community contacted my office to bring this change of a new sales and use tax to our attention,” Alexander said. “This legislation will benefit all of Michigan’s residents with a fair and consistent policy.”
Alexander’s legislation helps clarify and restore the original intent that the dental devices should not be subject to sales and use taxes. The exemption covers all costs associated with dental prosthetics, including lab expenses for parts.