Michigan Laws 206.123 – Sales other than sales of tangible personalty within state
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Sales, other than sales of tangible personal property, are in this state if:
(a) The income-producing activity is performed in this state; or
Terms Used In Michigan Laws 206.123
- Personal property: All property that is not real property.
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
(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.