Mich. Comp. Laws § 205.94h: Tax inapplicable to property for use in qualified business activity.

Sec. 4h.

The tax levied under this act does not apply to tangible real or personal property to the extent the tangible real or personal property is used in a qualified business activity of the purchaser. As used in this section, "qualified business activity" means that term as defined in the enterprise zone act, 1985 PA 224, MCL 125.2101 to 125.2123.