Mich. Admin. Code R. 205.111 - Physicians, surgeons, dentists, veterinarians, osteopaths, and other health professionals
Rule 61.
(1)
Physicians, surgeons, dentists, veterinarians, osteopaths or other health
professionals not otherwise specifically provided for in these rules render
nontaxable services.
(2) Unless
otherwise exempt, sales of drugs, medications, instruments, equipment, and
other tangible personal property to persons for use in rendering professional
services or for use within their offices, laboratories, or other similar
quarters are taxable.
Notes
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