Emergency-related state tax relief available for taxpayers located in twelve northern Michigan counties impacted by March 2025 storms.
Nexus & Apportionment 2. How are gross receipts, rents, etc. received from real property apportioned?
Nexus & Apportionment 2. How are gross receipts, rents, etc. received from real property apportioned?
Receipts from the sale, lease, rental or licensing of real property are Michigan sales if the property is located in Michigan. MCL 206.665(1)(b).