Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
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.