Michigan Tax Tribunal holds business with only one location entitled to apportion income

Michigan Tax Tribunal holds business with only one location entitled to apportion income

On April 17, 2025, the Michigan Tax Tribunal held that a business with only one brick and mortar location was entitled to apportion its income on its city income tax return because it engaged in business activities outside of the city. In this case, a business with only one brick-and-mortar location (located in Lapeer, Michigan) that made all of its sales to customers outside of the city apportioned its income under the permitted three-factor fo…