{"data":{"id":"us-mi/mich.-comp.-laws-211.9c","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 211.9c","heading":"Exemption of personal property from tax collection; “heavy earth moving equipment” and “inventory” defined.","body":"Sec. 9c.\n\nPersonal property that is inventory is exempt from the collection of taxes under this act.\n\nAs used in this section:\n\n\"Heavy earth moving equipment\" means industrial construction equipment that meets all of the following criteria:\n\nIs self-propelled.\n\nWeighs 10,000 pounds or more.\n\nIs designed and principally intended to move, transport, or reconfigure dirt, earth, soil, or other construction material at a construction site.\n\n\"Inventory\" means 1 of the following:\n\nThe stock of goods held for resale in the regular course of trade of a retail or wholesale business.\n\nFinished goods, goods in process, and raw materials of a manufacturing business.\n\nMaterials and supplies, including repair parts and fuel.\n\nOn and after December 31, 2000, heavy earth moving equipment subject to 1 or more lease agreements with the same person totaling not more than 1 year and principally intended for sale rather than lease. A lease agreement used to support this exemption shall be made available to the assessor on request and shall be considered confidential information to be used for assessment purposes only.\n\nInventory does not include the following:\n\nBefore December 31, 2000, any of the following:\n\nPersonal property under lease or principally intended for lease rather than sale.\n\nPersonal property allowed a deduction or allowance for depreciation or depletion under the internal revenue code of 1986.\n\nOn and after December 31, 2000, any of the following:\n\nPersonal property, other than heavy earth moving equipment, under lease or principally intended for lease rather than sale.\n\nHeavy earth moving equipment subject to 1 or more lease agreements with the same person totaling more than 1 year or principally intended for lease rather than sale.\n\nPersonal property for which a deduction or allowance for depreciation, depletion, or amortization is allowed or has been taken under the internal revenue code of 1986.","path":["MI Code","Chapter 211","Act Act-206-of-1893"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-9c","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"aa4a81612b5f907975792beea5fff69a901dafa8e9397def131f8e35f5525723","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-211.9b","next":"us-mi/mich.-comp.-laws-211.9d"},"notice":"GroundRules: Original legal text. Not legal advice."}