Form 632 - Personal Property Statement - 2013 Page 8
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9Form 632, Page 8
movable machinery and equipment used at generating facilities, such
electronic diagnostic and testing equipment (for automotive shops,
medical offices, hospitals and dental offices), ophthalmology testing
as front loaders, forklifts, etc. are reported in section B of this form.
equipment, satellite dishes, video-screen arcade games, electronic
A summary of the items that should be reported in each section is
testing equipment, electronic laboratory equipment, cellular telephones,
contained in STC Bulletin 12 of 1999, its later annual supplement(s)
and in these instructions. These bulletins, along with forms and other
medical laser equipment, reverse osmosis and hemodialysis systems,
movable dynamometer, spectrum analyzer, security systems, 2-way
bulletins can be accessed via our Web site at
and mobile land radio equipment, pay-per-view systems, wooden and
taxes. MCL 211.19 requires that you complete this form in accordance
plastic pallets and shipping containers, rental musical instruments
with the directions on the form and in these instructions. You may,
and distributive control systems (see STC Bulletin 3 of 2000). Office
however, attach supplementary material for the assessor to consider in
machines which are not capable of being integrated into a local area
making his or her valuation decisions. If you have questions regarding
or wide area computer network, office machines that are only capable
proper categorization of property, contact the State Tax Commission
of being used as a facsimile transmitting/receiving machine and/or
for clarification.
as a copier, and office machines that are multifunctional but are not
Completion of Section A, Page 2: The assets to be reported in this
capable of being used as a computer peripheral, are reported in this
section include decorations, seating, furniture (for offices, apartments,
section. A copier is a freestanding or desktop piece of office equipment,
restaurants, stores and gaming establishments), shelving and racks,
which is most commonly used in an office setting, and which is
animal cages and tanks, lockers, modular office components, cabinets,
primarily designed to print, or to make copies of short-run text material
counters, rent-to-own furnishings, medical exam room furnishings,
produced in that office. Copiers generally use commercially available
therapeutic medical beds and bedding, bookcases, displays, mobile
8 1/2” by 11” bond or copy paper and produce duplicate originals of
office trailers, special use sinks (such as those found in medical offices,
text documents in such a way that the use of carbon paper or other
beauty shops and restaurants), tables, nonelectronic recreational
duplicating processes can be avoided. Printing presses are not copiers
equipment, filing systems, slat walls, non-freestanding signs,
and must be reported in Section B of this form even if the operation
window treatments, uniforms and linens, cooking, baking and eating
of the printing press is regulated or controlled digitally, is controlled
implements, shopping carts, booths and bars. Other assets may be
by a computer, or is automated. A printing press is a device designed
included at a later time.
primarily to produce commercial runs of printed material, such as
Completion of Section B, Page 2: The assets to be reported in this
books, pamphlets, forms, magazines, newspapers, or advertising
section include all assets that are not designated for disclosure in
circulars, for commercial sale, regardless of the technology employed
another section. Specifically, such assets include the following types
in such production and regardless of the type of paper which is used.
of machinery and equipment: air compressors, airport ground, non-coin
The definition of a printing press specifically includes any machine
operated amusement rides and devices, auto repair & maintenance,
that employs an offset or other non-impact printing process, if the
beauty and barber shop, boiler, furnace, bottling & canning, crane
machine otherwise meets the definition of a printing press. Cellular
and hoist, car wash, chemical processing, construction, unlicensed
site equipment, specifically including communication towers and
vehicular, conveyor, non-coin operated dry cleaning and laundry, air
land improvements must be reported on Form 4452, rather than in
makeup and exhaust systems, manufacturing and fabricating, food
this section. If you are not required to report communication tower
processing, gym & exercise, heat treating, landscaping, sawmill,
and land improvement costs on Form 4452, you must report such
incinerators, maintenance and janitorial, nonelectronic medical
costs in Section N of this form. See STC Bulletin 13 of 2006 and the
and dental and laboratory and veterinary equipment, mining and
instructions for Form 4452. Other assets may be included at a later
quarrying, mortuary & cemetery, painting, hydrocarbon refining and
time.
production and distribution, plastics, pottery & ceramics, printing and
Completion of Section E, Page 2: The assets to be reported in
newspaper, rubber manufacturing, scales, ski lifts, smelting, stone
this section include consumer coin-operated equipment such as bill
& clay processing, supermarket, textile, tanning, vehicle mounted,
& change machines, juke boxes, pin ball machines, coin-operated
waste containers, wire product manufacturing, woodworking,
pool tables and other non-video arcade games, snack & beverage
automated tellers (ATM), computer controlled lighting, CNC controlled
machines, other vending machines, news boxes, laundry equipment,
manufacturing, theater equipment, restaurant food preparation and
coin operated telephones and slot machines. Other assets may be
dispensing and storing and serving equipment, soft drink fountains,
included at a later time.
coin counters, beverage container return machines, storage tanks,
Completion of Section F, Page 2: The assets to be reported in this
hand tools of mechanics and trades, nonregistered motor vehicles,
section include assessable software, personal and midrange and
freestanding and other safes not assessed as real property, oil and
gas field equipment and gathering lines prior to commingling product
mainframe computer and peripheral equipment, including servers,
with other wells (other lines are reported in Section J, Form 3589),
data storage devices, CPUs, input devices such as scanners and
keyboards, output devices such as printers and plotters, monitors,
portable toilets, metal shipping pallets and containers, portable saw
networking equipment, computerized point of sale terminals, global
mills, LP tanks under 2,000 gallons, fuel dispensing control consoles,
positioning system equipment, lottery ticket terminals, gambling
computer-controlled printing presses, stereo lithography apparatus,
tote equipment, pager instruments, cable television converters and
forklift trucks, non-coin operated gaming apparatus and computerized
receivers for home satellite dish television systems.
and mechanical handling equipment, commercial mail sorting operation
equipment, pill counters, pram robotics. Other assets may be included
A programmable logic control device for a machine should be reported
in section B with the machine it serves. Office machines which are
at a later time.
capable of being integrated into a local area or wide area computer
Completion of Section C, Page 2: Report the acquisition cost new
network and office machines that are single function, or multifunction,
and the year of acquisition of rental videotapes, rental video games,
and which are capable of being used as a computer peripheral,
rental DVD’s and rental laser disks owned by you at this location.
including copiers that can be used as a computer peripheral, are
Other assets may be included at a later time.
reported in this section. Other assets may be included at a later time.
Completion of Section D, Page 2: The assets to be reported in this
Cost Grand Total, Page 2: After you have completed sections A
section include office machines, non-computerized cash registers,
through F, add together the totals of cells A1 through F1 to arrive at a
faxes, mailing and binding equipment, photography and developing
Cost Grand Total. Insert the Cost Grand Total in the box indicated at
equipment, shredders, projectors, telephone and switchboard
the bottom of page 2 and carry to page 1, line 10a.
systems (even if computerized), audio and video equipment [used
for receiving, transmitting, recording, producing and broadcasting],
Section G , Page 3: Report all nonexempt tangible personal property
amplifiers, CD, cassette and disc players, speakers, cable television
owned by you at this location that is not entitled to depreciation/cost
local origination equipment, electronic scales, surveillance equipment,
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