|Michigan Business Tax|
|Ap3. Does the Michigan Business Tax Act (MBTA) provide for "throw back sales"?|
The MBTA does not provide for "throw back sales." A "throw back sale"
describes a situation in which the income or activity from a Michigan taxpayer's
sale of tangible personal property to an out-of-state purchaser is not taxable
in the state of the purchaser. The sale would then be "thrown back" to Michigan
by inclusion in the sales apportionment factor' s numerator, and increase the
portion of the tax base subject to the Michigan Business Tax.