SALES TAX EXEMPTION: ALL PRESCRIBED CONTRACT LENSES

House Bill 4246

Sponsor: Rep. Mike Kowall

Committee: Tax Policy

Complete to 8-24-01

A SUMMARY OF HOUSE BILL 4246 AS INTRODUCED 2-14-01

Under the General Sales Tax Act, eyeglasses are exempt from taxation if prescribed or dispensed to correct a person's vision by an ophthalmologist, optometrist, or optician. Contact lenses are exempt only if prescribed for a specific disease that precludes the use of eyeglasses. House Bill 4246 would remove the qualifying language and provide a sales tax exemption for all contact lenses purchased on a written prescription.

MCL 205.54a

 

Analyst: C. Couch

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This analysis was prepared by nonpartisan House staff for use by House members in their deliberations, and does not constitute an official statement of legislative intent.