Michigan Compiled Laws, Chapter 211. Taxation of Real and Personal Property § 211.14a

(a) “Alternate location” means the geographic area of a local tax collecting unit in this state that is not the ordinary location of an item of personal property but is the location to which the property was moved.

(b) “Exempt personal property” means personal property exempt from the collection of taxes under this act, including personal property exempt under sections 7 to 7xx  2 and sections 9 to 9p.  3

(c) “Ordinary location” means the geographic area of a local tax collecting unit in this state where an item of personal property would have been located for its primary use. For purposes of this subdivision, evidence of the ordinary location of personal property includes, but is not limited to, a business location of the owner or other person beneficially entitled to the property or in possession of it, as described in section 13(1), where the property would be deployed if its user did not work from the alternate location.

(d) “Tax day” means that term as described in section 2(2). 4