The Michigan Department of Treasury has been made aware that some "Reminder of Tax Due" letters sent to taxpayers contain an incorrect toll-free (1-800) TTY number, which may connect callers to a potential scam. Taxpayers with questions regarding unpaid individual income taxes are asked to contact the Treasury directly at 517-636-4486. We apologize for any confusion or concern this may have caused.
5. What are "sales" for apportionment purposes?
“Sales” are the gross receipts from sales of tangible property, rental property, and services that constitute business activity. MCL 206.20 defines Michigan sales as, “all gross receipts of the taxpayer” not allocated to another state.