Michigan Administrative Code — Department of Treasury (tax rules)

Mich. Admin. Code R 205.71 — Contractors

Rule 21. A contractor includes only prime, general, and subcontractors directly
engaged in the business of constructing, altering, repairing, or improving real estate for
others.

Last amended: 1979 AC; 2023 AACS. Courtesy of Michigan Administrative Rules

Source: official text