MI Earned Income Tax Credit, Retirement Tax, and Inflation Relief Initiatives
View Latest Treasury Guidance
10. Does every type of business use the single sales factor for apportioning business income to Michigan?
10. Does every type of business use the single sales factor for apportioning business income to Michigan?
No, there are special apportionment formulas for transportation companies and other authorized taxpayers. Those formulas are identified in Part 1, Chapter 3, sections 131 - 134 of the Michigan Income Tax Act.