Sec. 9d.
(1) Computer software is exempt from taxation under this act unless either of the following is true:
(a) The software is incorporated as a permanent component of a computer, machine, piece of equipment, or device, or of real property, and the software is not commonly available separately.
(b) The cost of the software is included as part of the cost of a computer, machine, piece of equipment, or device, or of the cost of real property on the books or records of the taxpayer.
(2) This section shall not be construed to affect the value of a machine, device, piece of equipment, or computer, or the value of real property, or to affect the taxable status of any other property subject to tax under this act.
(3) As used in this section, "computer software" means a set of statements or instructions that when incorporated in a machine-usable medium is capable of causing a machine or device having information processing capabilities to indicate, perform, or achieve a particular function, task, or result.
History: Add. 1990, Act 286, Imd. Eff. Dec. 14, 1990 Popular Name: Act 206
Structure Michigan Compiled Laws
Chapter 211 - Taxation of Real and Personal Property
Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)
206-1893-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9p)
Section 211.9 - Personal Property Exempt From Taxation; Real Property; Definitions.
Section 211.9a - Repealed. 1985, Act 147, Imd. Eff. Nov. 12, 1985.
Section 211.9b - Special Tool; Exemption From Taxation; Definitions.
Section 211.9g[1] - Leased Bottled Water Coolers; Exemption.
Section 211.9i - Alternative Energy Personal Property; Exemption From Tax.
Section 211.9k - Industrial Personal Property or Commercial Personal Property; Tax Exemption.