Tyrosine phosphatase which dephosphorylates or contributes to the dephosphorylation of several substrates. Plays a role in cell adhesion, migration, proliferation and differentiation (By similarity). May influence the potential of nonsensory supporting cells to either proliferate or differentiate into hair cells. H2O + O-phospho-L-tyrosyl-[protein] = L-tyrosyl-[protein] + phosphate Found on the apical surfaces of retinal Mueller cells, renal tubule cells and intestinal brush border cells. Belongs to the protein-tyrosine phosphatase family. Receptor class 3 subfamily.