Michigan Compiled Laws 281-1967-2-14 Chapter 14 (206.661...206.669)

• Section 206.661 Tax Base; Apportionment; Taxpayer Subject To Tax Within State, Within And Outside State, Or In Another State.
  (1) Except as otherwise provided in this part, the tax base established under this part shall be apportioned in accordance with this chapter. (2)...
• Section 206.663 Sales Factor.
  (1) Except as otherwise provided in subsection (2) and section 669, the sales factor is a fraction, the numerator of which is the total...
• Section 206.665 Sales; Determination; Receipts; Definitions; Borrower Located In This State.
  (1) Sales of the taxpayer in this state are determined as follows: (a) Sales of tangible personal property are in this state if the...
• Section 206.667 Alternative To Apportionment Provisions Of Part; Rebuttable Presumption; Filing Of Return.
  (1) If the apportionment provisions of this part do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer...
• Section 206.669 Receipts; Sourcing.
  All other receipts not otherwise sourced under this part shall be sourced based on where the benefit to the customer is received or, if...

Last modified: October 10, 2016