Ideas & Insights

Taxpayer permitted alternative apportionment when calculating Michigan sourced income from the sale of an out-of-state business.

Services performed in Detroit for clients located outside the city should be sourced to Detroit for purposes of the city’s income tax.

The Michigan Department of Treasury issued a letter ruling detailing the sales tax treatment of various information services.

Michigan Department of Treasury issues guidance regarding a purchaser’s successor liability for the unpaid taxes of an acquired business.

Michigan responds to federal tax reform, maintains and increases the state personal exemption for the 2018 tax year.

Michigan Supreme Court had declined to hear appeals over decision finding the state’s retroactive repeal of the MTC constitutional.

Department provides guidance to taxpayers affected by LaBelle Management decision, gives retroactive effect for all open tax years.

The Michigan Department of Treasury issues guidance paving the way for sales and use tax refund claims for SaaS and cloud-based purchases.

Michigan enacts amendments ending flow-through entity withholding for tax years beginning on or after July 1, 2016.

Michigan Court of Appeals rules that the Multistate Tax Compact apportionment election is available for Single Business Tax years.

Michigan Court of Appeals upholds state’s retroactive repeal of the Multistate Tax Compact, taxpayer likely to appeal.

A Michigan court ruled that cloud computing is not subject to sales and use tax, creating potential refund opportunities for taxpayers.