Michigan.Gov | Taxes | MBT FAQs | Michigan Business Tax FAQs

Yearly Archives: 2007, 2008

Latest news from Michigan.Gov | Taxes | MBT FAQs | Michigan Business Tax FAQs

N12. Under the MBT nexus standards for the modified gross receipts tax, is owning a partnership interest considered physical presence in Michigan? The partnership owns rental real property in Michigan.

Aug 28, 2008

N12. Under the MBT nexus standards for the modified gross receipts tax, is owning a partnership interest considered physical presence in Michigan? The partnership owns rental real property in Michigan.
Mi31. Does the MBT provision which states that the MBT is imposed,

Aug 26, 2008

Mi31. Does the MBT provision which states that the MBT is imposed, "[i]n addition to all other taxes for which the taxpayer may be liable," MCL 208.1513(4), mean the MBT is imposed upon oil and gas activity also …
Fi1. The MBT's film production credit (MCL 208.1455) provides, in part, a credit calculated as a specified percentage of "direct production expenditures". How will the criteria expressed in the definition of "direct production expenditures"

Aug 21, 2008

Fi1. The MBT's film production credit (MCL 208.1455) provides, in part, a credit calculated as a specified percentage of "direct production expenditures". How will the criteria expressed in the definition of "direct …
Fi2. a) Is a fee paid to a business located outside Michigan for processing a film production company's payroll at a location outside Michigan a qualified expense? b) If not, does the answer change if an employee or agent is present in Michigan to

Aug 21, 2008

Fi2. a) Is a fee paid to a business located outside Michigan for processing a film production company's payroll at a location outside Michigan a qualified expense? b) If not, does the answer change if an employee or …
Fi3. Is the expense for production insurance paid to an out-of-state insurance company through a Michigan based broker/agent a qualified direct production expenditure?

Aug 21, 2008

Fi3. Is the expense for production insurance paid to an out-of-state insurance company through a Michigan based broker/agent a qualified direct production expenditure?

michigan.gov » Feeds » Michigan.Gov | Taxes | MBT FAQs | Michigan Business Tax FAQs

Yearly Archives: 2007, 2008

Latest news from Michigan.Gov | Taxes | MBT FAQs | Michigan Business Tax FAQs

N12. Under the MBT nexus standards for the modified gross receipts tax, is owning a partnership interest considered physical presence in Michigan? The partnership owns rental real property in Michigan.

Mi31. Does the MBT provision which states that the MBT is imposed,

Fi1. The MBT's film production credit (MCL 208.1455) provides, in part, a credit calculated as a specified percentage of "direct production expenditures". How will the criteria expressed in the definition of "direct production expenditures"

Fi2. a) Is a fee paid to a business located outside Michigan for processing a film production company's payroll at a location outside Michigan a qualified expense? b) If not, does the answer change if an employee or agent is present in Michigan to

Fi3. Is the expense for production insurance paid to an out-of-state insurance company through a Michigan based broker/agent a qualified direct production expenditure?