***** 208.1101 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1101 Short title; legislative intent. Sec. 101. (1) This act shall be known and may be cited as the “Michigan business tax act”. (2) It is the intent of the legislature that the […]
***** 208.1103 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1103 Terms; meanings and references. Sec. 103. A term used in this act and not defined differently shall have the same meaning as when used in comparable context in the laws of the […]
***** 208.1105 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1105 Definitions; “B”. Sec. 105. (1) “Business activity” means a transfer of legal or equitable title to or rental of property, whether real, personal, or mixed, tangible or intangible, or the performance of […]
***** 208.1107 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1107 Definitions; C, D. Sec. 107. (1) “Certificated credit” means any of the following: (a) A tax voucher certificate that has been issued to a taxpayer under an agreement entered into before January […]
***** 208.1109 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1109 Definitions; E and F. Sec. 109. (1) “Employee” means an employee as defined in section 3401(c) of the internal revenue code. A person from whom an employer is required to withhold for […]
***** 208.1111 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1111 Definitions; G to O. Sec. 111. (1) “Gross receipts” means the entire amount received by the taxpayer as determined by using the taxpayer’s method of accounting used for federal income tax purposes, […]
***** 208.1113 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1113 Definitions; P and R. Sec. 113. (1) “Partner” means a partner or member of a partnership. (2) “Partnership” means a taxpayer that is required to or has elected to file as a […]
***** 208.1115 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1115 Definitions; “S”. Sec. 115. (1) “Sale” or “sales” means, except as provided in subdivision (e), the amounts received by the taxpayer as consideration from the following: (a) The transfer of title to, […]
***** 208.1117 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1117 Definitions; T, U. Sec. 117. (1) “Tangible personal property” means that term as defined in section 2 of the use tax act, 1937 PA 94, MCL 205.92. (2) “Tax” means the tax […]
