Michigan Compiled Laws

Mich. Comp. Laws § 211.9b (2026)

Special tool; exemption from taxation; definitions.

✓ current as of July 2026

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THE GENERAL PROPERTY TAX ACT

Act 206 of 1893

211.9b Special tool; exemption from taxation; definitions.

Sec. 9b.

(1) A special tool is exempt from the collection of taxes under this act.

(2) The statement required under section 19 may provide for a separate line for providing the aggregate total original cost of excluded exempt special tools.

(3) As used in this section:

(a) "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:

(i) A part.

(ii) A special tool.

(iii) A component.

(iv) A sub-assembly.

(v) Completed goods that are available for sale or lease in wholesale or retail trade.

(b) "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:

(i) A device that differs in character from dies, jigs, fixtures, molds, patterns, or special gauges.

(ii) Standard tools.

(iii) Machinery or equipment, even if customized, and even if used in conjunction with special tools.

(c) "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.

History: Add. 1964, Act 197, Eff. Jan. 1, 1965 ;-- Am. 1994, Act 189, Imd. Eff. June 21, 1994 ;-- Am. 2003, Act 274, Imd. Eff. Jan. 8, 2004 ;-- Am. 2004, Act 4, Eff. Dec. 31, 2003

Compiler's Notes:

Enacting section 1 of Act 4 of 2004 provides:

“Enacting section 1. This amendatory act is retroactive and is effective December 31, 2003.”

PopularName Notes:

Act 206

AdminRule Notes:

R 209.1 et seq. of the Michigan Administrative Code.

Notes of Decisions

Cited in 3 cases, 1972–2002 · leading case: Danse Corp. v. City of Madison Heights, 644 N.W.2d 721 (Mich. 2002).

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Danse Corp. v. City of Madison Heights, 644 N.W.2d 721 (Mich. 2002). · cites it 18× “(2) As used in this section, "special tools" means those manufacturing requisites, such as dies, jigs, fixtures, molds, patterns, gauges, or other tools, as defined by the state tax commission, that are held for use and not for sale in the ordinary course of business.”

Univ. Microfilms v. Scio Twp., 257 N.W.2d 265 (Mich. Ct. App. 1977). · cites it 2× “Plaintiff argues first that the master negatives are intangible property *618 because the value of the property is in the information that is stored and not in the film itself, and secondly, if the master negatives are held to be tangible personal property, that they are special…”

Ford Motor Co. v. City of Detroit, 204 N.W.2d 348 (Mich. Ct. App. 1972). “*253 The plaintiff Ford Motor Company has filed a cross appeal contending that the trial court erred in holding that exemption for special tools, MCLA 211.9b; MSA 7.9(2), did not apply to the year 1965.”

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