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State Law
Federal Law
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Sales Factor; Determination - Mich. Comp. Laws Section 206.121Legal Research Home > Michigan Lawyer > Income Tax Act Of 1967 > Sales Factor; Determination - Mich. Comp. Laws Section 206.121 Act 281 of 1967 206.121 Sales factor; determination.
Sec. 121. The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.
Last modified: January 1, 2008 |