No, the infrastructure credit is designed to promote the building of a film and digital media industry infrastructure in Michigan. The credit is not available for mobile tangible assets, such as honeywagons and trailers that are designed to be moved from location to location.

The film infrastructure credit is available for 25% of a taxpayer's "base investment" in a "qualified film and digital media infrastructure project" in Michigan. MCL 208.1457(2). Base investment is defined as the cost of depreciable tangible assets and includes the cost of fabrication and installation,

provided that the assets are physically located in this state for use in a business activity in this state and are not mobile tangible assets expended by a person in the development of a qualified film and digital media infrastructure project. MCL 208.1457(11)(a) [emphasis added].

The term "qualified film and digital media infrastructure project" means

a film, video, television, or digital media production and postproduction facility located in this state, movable and immovable property and equipment related to the facility, and any other facility that is a necessary component of the primary facility. A qualified film and digital media infrastructure project does not include a movie theater or other commercial exhibition facility... MCL 208.1457(11)(d) [emphasis added].

Thus, the infrastructure credit is intended for immovable or movable but not mobile property or equipment located in this state. The terms "immovable", "movable" and "mobile" are not defined in the credit or elsewhere in the MBT but have distinct meanings. The Department will use the common meanings of these words as follows:

"Immovable" property is "property that cannot be moved; an object so firmly affixed to the land that is it regarded as part of the land." Blacks Law Dictionary, 8th ed. This is property that will not or cannot be removed from the real estate to which it is fixed without significant damage to the property. Generally, this will mean buildings, such as soundstages or backlots that will remain affixed to the land after a film project is completed.

"Movable" property is "property that can be moved or displaced." Id. This is property that can be moved but may not move easily or on its own. This category will typically include personal property that can be built for use in a particular film project but then could be removed if necessary, with some disassembly, once the project is complete. Examples of this category might include dolly tracks and collapsible stages.

"Mobile" property is property "normally used in more than one jurisdiction . . ." Blacks Law Dictionary, 8th ed. There is also a key difference between "movable" and "mobile." Movable denotes capacity for being moved without implying great facility for movement. Mobile stresses such facility. Mobile is designed expressly for ready movement.

Mobile, thus, means personal property that either can move under its own power, such as a motor-home type trailer with wheels and an engine, or personal property that can be easily moved or is designed for easy movement, such as a non-affixed trailer which is designed to be hauled away. A further distinction between mobile and movable, which is recognized by the statute, is that fabrication and/or installation costs will be associated with movable property but not mobile property.

Honeywagons, which are large motor-homes, or trailers that can be readily transported to other jurisdictions and larger trailers that are equally mobile do not qualify for the credit. Furthermore, the movable/mobile distinction applies to all assets that are a part of the "base investment." Therefore the credit is not available for any asset, including equipment that is a mobile asset.