Michigan Compiled Laws — Tax Chapters 205-208, 211

MCL 208.1311 — Receipts; source

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.

Last amended: 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

Source: official text