Michigan Laws 206.20 – Sales and state; definitions
Current as of: 2023 | Check for updates
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(1) “Sales” means all gross receipts of the taxpayer not allocated under section 110 to 114.
(2) “State” means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country, or political subdivision, thereof.
Terms Used In Michigan Laws 206.20
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
- United States: shall be construed to include the district and territories. See Michigan Laws 8.3o