Michigan Uniform Classification of Goods and Services (UCC) is a system used by the State of Michigan to classify goods and services. The UCC serves as a framework for categorizing and distinguishing goods and services within the state's economy. The system classifies goods and services into four major categories: Professional Services, Industrial Products, Retail Products, and Other Services. Professional Services are services related to professions such as law, accounting, engineering, and architecture. These services are usually provided by professionals who are licensed and certified to practice in the state. Industrial Products are goods used in industrial and manufacturing businesses. This includes equipment, machines, tools, and other materials used in production and manufacturing. Retail Products are goods that are sold directly to consumers. These include items such as clothing, food, and hardware. Other Services are services provided to businesses, government entities, and individuals. This includes services such as consulting, data processing, and telecommunications. The UCC is an important tool for businesses in the state of Michigan, as it provides a consistent system of classification for goods and services. This system is also used to ensure that businesses are taxed appropriately and to maintain a fair and equitable marketplace.