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.