Michigan Compiled Laws
36-2007-3 - Chapter 3 (208.1301...208.1311)
Section 208.1311 - Receipts; Source.

***** 208.1311 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 *****
Sec. 311.
All other receipts not otherwise sourced under this act shall be sourced based on where the benefit to the customer is received or, if where the benefit to the customer is received cannot be determined, to the customer's location.
History: 2007, Act 36, Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Popular Name: MBT

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Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 208 - Business Tax

Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)

36-2007-3 - Chapter 3 (208.1301...208.1311)

Section 208.1301 - Tax Base; Apportionment; Allocation; Taxpayer Subject to Tax in Another State; Circumstances.

Section 208.1303 - Sales Factor; Calculation.

Section 208.1305 - Taxpayer; Determination of Sales.

Section 208.1307 - Spun Off Corporation; Calculation of Sales Factor; Election; Definitions.

Section 208.1309 - Apportionment; Petition; Alternate Method; Rebuttable Presumption That Apportionment Provisions Fairly Represent Business Activity; Return or Amended Return Not Considered as Petition.

Section 208.1311 - Receipts; Source.