Michigan § 211.9b - Special tool; exemption from taxation; definitions.
Full text of Michigan Michigan Compiled Laws § 211.9b — Special tool; exemption from taxation; definitions., with citation guidance and answers to common questions.
§ 211.9b. Special tool; exemption from taxation; definitions.
A special tool is exempt from the collection of taxes under this act.
The statement required under section 19 may provide for a separate line for providing the aggregate total original cost of excluded exempt special tools.
As used in this section:
"Product" means an item of tangible property that is directly created or produced through the manufacturing process. A product may be any of the following items:
A part.
A special tool.
A component.
A sub-assembly.
Completed goods that are available for sale or lease in wholesale or retail trade.
"Special tool" means a finished or unfinished device such as a die, jig, fixture, mold, pattern, special gauge, or similar device, that is used, or is being prepared for use, to manufacture a product and that cannot be used to manufacture another product without substantial modification of the device. The length of the economic life of the product manufactured shall not be considered in making a determination whether a device used to manufacture that product is a special tool. Special tools do not include the following:
A device that differs in character from dies, jigs, fixtures, molds, patterns, or special gauges.
Standard tools.
Machinery or equipment, even if customized, and even if used in conjunction with special tools.
"Standard tool" means a die, jig, fixture, mold, pattern, gauge, or other tool that is not a special tool. Standard tool does not include machinery or equipment, even if customized, and even if used in conjunction with special tools or standard tools.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 211.9b
What does Michigan Compiled Laws § 211.9b cover?
Section 211.9b ("Special tool; exemption from taxation; definitions.") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Michigan § 211.9b?
A common citation format is "Michigan Compiled Laws § 211.9b" (Michigan). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Michigan law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.
How does Michigan § 211.9b apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Michigan.