Michigan § 211.9c - Exemption of personal property from tax collection; “heavy earth moving equipment” and “inventory” defined.
Full text of Michigan Michigan Compiled Laws § 211.9c — Exemption of personal property from tax collection; “heavy earth moving equipment” and “inventory” defined., with citation guidance and answers to common questions.
§ 211.9c. Exemption of personal property from tax collection; “heavy earth moving equipment” and “inventory” defined.
Personal property that is inventory is exempt from the collection of taxes under this act.
As used in this section:
"Heavy earth moving equipment" means industrial construction equipment that meets all of the following criteria:
Is self-propelled.
Weighs 10,000 pounds or more.
Is designed and principally intended to move, transport, or reconfigure dirt, earth, soil, or other construction material at a construction site.
"Inventory" means 1 of the following:
The stock of goods held for resale in the regular course of trade of a retail or wholesale business.
Finished goods, goods in process, and raw materials of a manufacturing business.
Materials and supplies, including repair parts and fuel.
On 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.
Inventory does not include the following:
Before December 31, 2000, any of the following:
Personal property under lease or principally intended for lease rather than sale.
Personal property allowed a deduction or allowance for depreciation or depletion under the internal revenue code of 1986.
On and after December 31, 2000, any of the following:
Personal property, other than heavy earth moving equipment, under lease or principally intended for lease rather than sale.
Heavy 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.
Personal 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.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 211.9c
What does Michigan Compiled Laws § 211.9c cover?
Section 211.9c ("Exemption of personal property from tax collection; “heavy earth moving equipment” and “inventory” defined.") 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 § 211.9c?
A common citation format is "Michigan Compiled Laws § 211.9c" (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 § 211.9c 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.