Form Mi-1040h - Michigan Schedule Of Apportionment - 2012 Page 2
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22012 MI-1040H, Page 2
Instructions for Form MI-1040H, Schedule of Apportionment
Sales Factor
Sales (other than of tangible personal property) are in
Michigan if:
Divide the total sales in Michigan during the tax year by the
1. The business activity is performed in Michigan, or
total sales everywhere during the tax year.
2. The business activity is performed both in Michigan and
“Sales” includes gross receipts from sales of tangible property,
rental of property and providing of services that constitute
in another state(s), but based on cost of performance, a
business activity. Exclude all receipts of nonbusiness income.
greater proportion of the business activity is performed
in Michigan.
Note: Throwback sales for individual income tax follow
There are special formulas for transportation companies and
federal P.L. 86-272 standards. The business must have
other authorized taxpayers. Those formulas are identified in
physical presence in the other state or activity beyond
solicitation of sales in order to exclude sales into another state
Chapter 3 of the Income Tax Act.
or country from the numerator. The Michigan income tax act
definition of “state” includes a foreign country. Therefore,
foreign sales are considered Michigan sales unless the
business entity is taxable in the foreign country.
Sales of tangible personal property are in Michigan if:
1.
The property is shipped or delivered to a purchaser (other
than the United States government) within Michigan
regardless of the free on board (F.O.B.) point or other
conditions of the sale, or
2. The property is shipped from an office, store, warehouse,
factory or other place of storage in Michigan and the
purchaser is the United States government or the taxpayer
is not taxable in the state of the purchaser.
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