No. Included within the meaning of "purchases from other firms" under MCL 208.1113(6), are:
(e) For a person included in major groups 15, 16, and 17 under the standard industrial classification [SIC] code as compiled by the United States department of labor that does not qualify for a credit under section 417 [Small Business Alternative Credit], payments to subcontractors for a construction project under a contract specific to that project. MCL 208.1113(6)(e).
Thus, the statute limits the treatment of payments to subcontractors as "purchases from other firms" only to taxpayers that fall under SIC major groups 15 (Building Construction General Contractors and Operative Builders), 16 (Heavy Construction Other Than Building Construction Contractors) and 17 (Construction Special Trade Contractors) who do not qualify for the Small Business Alternative Credit under MCL 208.1417, and only for those payments made for a construction project under a contract specific to that project. There is no limitation or condition that the subcontractors to whom such payments are made be licensed.