Michigan's Shifting Nexus Standard for the SBT: Bait and Switch?

van Tiflin, Patrick
May 2007
Journal of State Taxation;May/Jun2007, Vol. 25 Issue 4, p21
Academic Journal
The article accounts the saga of two unsuspecting taxpayer: International Home Foods (IHF) Inc. and Lenox Inc. On January 5, 2007, the Michigan Supreme Court has reversed the Court of Appeals' decision that had prevented the Michigan Department of Treasury from retroactively changing the Single Business Tax (SBT) nexus standard applied to unsuspecting out-of-state taxpayer. In 1998, the Department of Treasury interpreted the statutory business activity nexus standard.


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