Section 206.121 Sales Factor; Determination.

MI Comp L § 206.121 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Sec. 121.

The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.

History: 1967, Act 281, Eff. Oct. 1, 1967