{"data":{"id":"us-mi/mich.-comp.-laws-211.9d","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 211.9d","heading":"Computer software exempt from taxation; construction of section; “computer software” defined.","body":"Sec. 9d.\n\nComputer software is exempt from taxation under this act unless either of the following is true:\n\nThe 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.\n\nThe 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.\n\nThis 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.\n\nAs 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.","path":["MI Code","Chapter 211","Act Act-206-of-1893"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-9d","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"02d930d56a2acd864b7f9bc852a8f710c881bb42becebd564359a9aec5ff21a6","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-211.9c","next":"us-mi/mich.-comp.-laws-211.9e"},"notice":"GroundRules: Original legal text. Not legal advice."}