|Case Forum:||Michigan Supreme Court|
|Keywords:||Business Tax Act, Single Business Tax Act, Multistate Tax Compact Act|
Jerold Lax (P16470) | Pear Sperling Eggan & Daniels, PC | 24 Frank Lloyd Wright Drive, Suite D2000 | Ann Arbor, Michigan 48105 | 734-665-4441
Michigan Townships Association (MTA)
Local governments rely on revenue sharing to provide vital public services to their citizens, which will be significantly impaired if state revenues are reduced by an amount in excess of one billion dollars, as is estimated to be the likely result of this Court’s decision.
Court of Appeals judgment reversed; Court of Claims order granting summary disposition in favor of the Department reversed; case remanded to the Court of Claims for entry
|MSC requested LDF amicus brief?||No|
In 2008, the Michigan Legislature enacted the Michigan Business Tax Act, MCl 208.1101 et seq. requiring business taxpayers to apportion their income using a sale-factor