Emergency-related state tax relief available for taxpayers located in twelve northern Michigan counties impacted by March 2025 storms.
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?
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).