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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).