We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Breaking State and Local Developments: Michigan Supreme Court Holds Independent Registered Representatives Did Not Establish Nexus for SBT Purposes.
- Authors
Conley, Terry; Acosta, Angie; Sutton, Giles; Yesnowitz, Jamie C.; Jones, Chuck
- Abstract
The article discusses the decision by the Michigan Supreme Court in connection to a case involving nexus under the Single Business Tax (SBT) wherein applied is the California's alternative apportionment formula. The Michigan Supreme Court has reversed a Court of Appeals' decision charging a taxpayer with liabilities substantial nexus for purposes of the SBT. The Supreme Court ruled that the Court of Appeals' determination have not supported a presence of nexus between the state and the taxpayer.
- Subjects
UNITED States; APPORTIONMENT (Election law); RETAIL franchises -- Taxation; CORPORATE taxes; NEXUS rules; MICHIGAN. Supreme Court; BUSINESS tax
- Publication
Journal of State Taxation, 2011, Vol 30, Issue 1, p60
- ISSN
0744-6713
- Publication type
Article