Legislation clarifying that dentures, crowns, bridges and similar dental devices are exempt from Michigan’s 6 percent sales and use tax was approved today by the state House.
The legislation will ensure these items are exempted from the sales and use tax in the same manner as other prosthetics such as hearing aids, walkers and eyeglasses.
“We have an opportunity here to help lower the overall cost of dental work for Michigan residents while clarifying a state law that has caused some confusion,” said Rep. Bronna Kahle of Adrian, one of the legislation’s primary sponsors. “This legislation is good for public health, and it’s good for those connected with the dental business in Michigan.”
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.
The legislation advances to the Senate for further consideration.
The legislation: House Bills 5164 and 5173.