Emergency-related state tax relief available for taxpayers located in twelve northern Michigan counties impacted by March 2025 storms.
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. MCL 206.195 allows a taxpayer to request an alternative apportionment, see RAB 2018-28 further details.