tenant under the terms of the lease. Examples of trade xtures are
certain costs related to telephone and security systems and most signs.
Examples of installation costs are the costs of machine foundations
and electric, water, gas and pneumatic connections for individual
manufacturing machines.
The costs of an electrical generating facility, including the costs of all
attached equipment that is integrated as a component in accomplishing
the generating process, such as boilers, gas turbines and generators,
are not reported on this form. An exception is a small, movable
generating unit that has a xed undercarriage designed to allow easy
movement of the unit from place to place to provide temporary electric
power. Another exception is wind energy systems. See instructions to
Page 1, Line 14.
The costs associated with a generating facility that does not have
a fixed undercarriage must be reported to the assessor on the
appropriate Real Property Statement (Form 3991 - Gas Turbine and
Diesel; Form 4070 - Hydroelectric; Form 4094 - Steam). The costs
associated with small, movable electrical generation units that have a
xed undercarriage and the costs associated with other unattached,
movable machinery and equipment used at generating facilities, such
as front loaders, forklifts, etc. are reported in section B of this form.
A summary of the items that should be reported in each section is
contained in STC Bulletin 12 of 1999, its later annual supplement(s)
and in these instructions. These bulletins, along with forms and other
bulletins can be accessed via our Web site at www.michigan.gov/
taxes. MCL 211.19 requires that you complete this form in accordance
with the directions on the form and in these instructions. You may,
however, attach supplementary material for the assessor to consider in
making his or her valuation decisions. If you have questions regarding
proper categorization of property, contact the State Tax Commission
for clarication.
Completion of Section A, Page 2: The assets to be reported in this
section include decorations, seating, furniture (for ofces, apartments,
restaurants, stores and gaming establishments), shelving and racks,
animal cages and tanks, lockers, modular ofce components, cabinets,
counters, rent-to-own furnishings, medical exam room furnishings,
therapeutic medical beds and bedding, bookcases, displays, mobile
ofce trailers, special use sinks (such as those found in medical ofces,
beauty shops and restaurants), tables, nonelectronic recreational
equipment, filing systems, slat walls, non-freestanding signs,
window treatments, uniforms and linens, cooking, baking and eating
implements, shopping carts, booths and bars. Other assets may be
included at a later time.
Completion of Section B, Page 2: The assets to be reported in this
section include all assets that are not designated for disclosure in
another section. Specically, such assets include the following types of
machinery and equipment: air compressors, airport ground, non-coin
operated amusement rides and devices, auto repair & maintenance,
beauty and barber shop, boiler, furnace, bottling & canning, crane
and hoist, car wash, chemical processing, construction, unlicensed
vehicular, conveyor, non-coin operated dry cleaning and laundry, air
makeup and exhaust systems, manufacturing and fabricating, food
processing, gym & exercise, heat treating, landscaping, sawmill,
incinerators, maintenance and janitorial, nonelectronic medical
and dental and laboratory and veterinary equipment, mining and
quarrying, mortuary & cemetery, painting, hydrocarbon rening and
production and distribution, plastics, pottery & ceramics, printing and
newspaper, rubber manufacturing, scales, ski lifts, smelting, stone
& clay processing, supermarket, textile, tanning, vehicle mounted,
waste containers, wire product manufacturing, woodworking,
automated tellers (ATM), computer controlled lighting, CNC controlled
manufacturing, theater equipment, restaurant food preparation and
dispensing and storing and serving equipment, soft drink fountains,
coin counters, beverage container return machines, storage tanks,
hand tools of mechanics and trades, nonregistered motor vehicles,
freestanding and other safes not assessed as real property, oil and
gas eld equipment and gathering lines prior to commingling product
with other wells (other lines are reported in Section J, Form 3589),
portable toilets, metal shipping pallets and containers, portable saw
mills, LP tanks under 2,000 gallons, fuel dispensing control consoles,
computer-controlled printing presses, stereo lithography apparatus,
forklift trucks, non-coin operated gaming apparatus and computerized
and mechanical handling equipment, commercial mail sorting operation
equipment, pill counters, pram robotics. Other assets may be included
at a later time.
Completion of Section C, Page 2: Report the acquisition cost new
and the year of acquisition of rental videotapes, rental video games,
rental DVD’s and rental laser disks owned by you at this location. Other
assets may be included at a later time.
Completion of Section D, Page 2: The assets to be reported in this
section include ofce machines, non-computerized cash registers,
faxes, mailing and binding equipment, photography and developing
equipment, shredders, projectors, telephone and switchboard
systems (even if computerized), audio and video equipment [used
for receiving, transmitting, recording, producing and broadcasting],
ampliers, CD, cassette and disc players, speakers, cable television
local origination equipment, electronic scales, surveillance equipment,
electronic diagnostic and testing equipment (for automotive shops,
medical ofces, hospitals and dental ofces), ophthalmology testing
equipment, satellite dishes, video-screen arcade games, electronic
testing equipment, electronic laboratory equipment, cellular telephones,
medical laser equipment, reverse osmosis and hemodialysis systems,
movable dynamometer, spectrum analyzer, security systems, 2-way
and mobile land radio equipment, pay-per-view systems, wooden and
plastic pallets and shipping containers, rental musical instruments
and distributive control systems (see STC Bulletin 3 of 2000). Ofce
machines which are not capable of being integrated into a local area
or wide area computer network, ofce machines that are only capable
of being used as a facsimile transmitting/receiving machine and/or
as a copier, and ofce machines that are multifunctional but are not
capable of being used as a computer peripheral, are reported in this
section. A copier is a freestanding or desktop piece of ofce equipment,
which is most commonly used in an office setting, and which is
primarily designed to print, or to make copies of short-run text material
produced in that ofce. Copiers generally use commercially available
8 1/2” by 11” bond or copy paper and produce duplicate originals of
text documents in such a way that the use of carbon paper or other
duplicating processes can be avoided. Printing presses are not copiers
and must be reported in Section B of this form even if the operation
of the printing press is regulated or controlled digitally, is controlled
by a computer, or is automated. A printing press is a device designed
primarily to produce commercial runs of printed material, such as
books, pamphlets, forms, magazines, newspapers, or advertising
circulars, for commercial sale, regardless of the technology employed
in such production and regardless of the type of paper which is used.
The denition of a printing press specically includes any machine
that employs an offset or other non-impact printing process, if the
machine otherwise meets the denition of a printing press. Cellular
site equipment, specifically including communication towers and
land improvements must be reported on Form 4452, rather than in
this section. If you are not required to report communication tower
and land improvement costs on Form 4452, you must report such
costs in Section N of this form. See STC Bulletin 13 of 2006 and the
instructions for Form 4452. Other assets may be included at a later
time.
Completion of Section E, Page 2: The assets to be reported in
this section include consumer coin-operated equipment such as bill
& change machines, juke boxes, pin ball machines, coin-operated
pool tables and other non-video arcade games, snack & beverage
machines, other vending machines, news boxes, laundry equipment,
coin operated telephones and slot machines. Other assets may be
included at a later time.
Completion of Section F, Page 2: The assets to be reported in this
section include assessable software, personal and midrange and
mainframe computer and peripheral equipment, including servers,
data storage devices, CPUs, input devices such as scanners and
keyboards, output devices such as printers and plotters, monitors,
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