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Form a Business

Sales other than sales of tangible personalty within state.

MCL 206.123
in effect
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206.123. Sales other than sales of tangible personalty within state. Sec. 123. 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. 1967, Act 281, Eff. Oct. 1, 1967
Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/Laws/MCL?objectName=mcl-206-123Fetched: 10/20/2026

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