Emergency-related state tax relief available for taxpayers located in certain areas of Michigan impacted by severe weather.
5. What are "sales" for apportionment purposes?
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.