Sec. 122.
Sales of tangible personal property are in this state if:
(a) The property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or
(b) The property is shipped from an office, store, warehouse, factory or other place of storage in this state and (i) the purchaser is the United States government or (ii) the taxpayer is not taxable in the state of the purchaser.
History: 1967, Act 281, Eff. Oct. 1, 1967
Structure Michigan Compiled Laws
Chapter 206 - Income Tax Act of 1967
Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847)
281-1967-1 - Part 1 (206.1...206.532)
281-1967-1-3 - Chapter 3 (206.101...206.195)
Section 206.101 - Repealed. 1970, Act 140, Imd. Eff. Aug. 1, 1970.
Section 206.102 - Income Producing Activities Solely in State.
Section 206.103 - Taxable Income Partly Attributable to State.
Section 206.105 - Allocation and Apportionment of Business Income Taxable in Another State.
Section 206.111 - Rents and Royalties; Allocation.
Section 206.112 - Capital Gains and Losses.
Section 206.113 - Interest and Dividends; Allocation.
Section 206.114 - Patent and Copyright Royalties; Allocation.
Section 206.115 - Apportionment of Business Income; Exception; Calculation.
Section 206.116-206.120 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
Section 206.121 - Sales Factor; Determination.
Section 206.122 - Sales of Tangible Personalty Within Michigan.
Section 206.123 - Sales Other Than Sales of Tangible Personalty Within State.
Section 206.125 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
Section 206.131 - Transportation Services; Sections Applicable.
Section 206.132 - Transportation Other Than of Oil or Gas by Pipeline; Revenue Mile; Taxable Income.
Section 206.133 - Transportation of Oil by Pipeline; Taxable Income.
Section 206.134 - Transportation of Gas by Pipeline; Taxable Income.
Section 206.151 - Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
Section 206.191 - Sales Not Exceeding $100,000; Taxable Income.
Section 206.195 - Alternative Methods of Allocation and Apportionment; Approval.