Michigan Compiled Laws, Chapter 211. Taxation of Real and Personal Property § 211.9d

Sec. 9d. (1) Computer software is exempt from taxation under this act unless either of the following is true:

(2) 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.

(3) 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.