Michigan § 211.9d - Computer software exempt from taxation; construction of section; “computer software” defined.
Full text of Michigan Michigan Compiled Laws § 211.9d — Computer software exempt from taxation; construction of section; “computer software” defined., with citation guidance and answers to common questions.
§ 211.9d. Computer software exempt from taxation; construction of section; “computer software” defined.
Computer software is exempt from taxation under this act unless either of the following is true:
The 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.
The 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.
This 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.
As 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.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 211.9d
What does Michigan Compiled Laws § 211.9d cover?
Section 211.9d ("Computer software exempt from taxation; construction of section; “computer software” 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 § 211.9d?
A common citation format is "Michigan Compiled Laws § 211.9d" (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 § 211.9d 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.