206.123 Sales other than sales of tangible personalty within state.
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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.
History: 1967, Act 281, Eff. Oct. 1, 1967