Mich. Comp. Laws § 206.123

Current through Public Act 151 of the 2024 Legislative Session

Section 206.123 - Sales other than sales of tangible personalty within state

Sales, other than sales of tangible personal property, are in this state if:

(a) The income-producing activity is performed in this state; or

(b) The income-producing activity is performed both in and outside this state and a greater proportion of the income-producing activity is performed in this state than outside this state, based on costs of performance.

MCL 206.123

1967, Act 281, Eff. 10/1/1967 .