Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
Nexus & Apportionment 14. If a taxpayer is unitary for apportionment purposes with a flow-through entity, are intercompany sales eliminated when calculating the taxpayer's apportionment factor?
Yes. If a taxpayer is unitary for apportionment purposes with a flow-through entity, sales between the taxpayer and the flow-through entity must be eliminated when calculating the taxpayer's apportionment factor. Furthermore, sales between the flow-through entity and another flow-through entity unitary with that same taxpayer must also be eliminated. MCL 206.663(2).