The Michigan Business Tax; Taxing the gain on the sale of an out-of-state business that conducted some business activity in Michigan; The proper method for calculating the business tax due under the statutory formula; MCL 208.1201(1); MCL 208.1301(2); Alternative apportionment under MCL 208.1309

In an order in lieu of granting leave to appeal, the court vacated the Court of Appeals judgment (see e-Journal # 72583 in the 3/16/20 edition for the published opinion) and remanded the case to that court to address plaintiff’s argument as to the proper method for calculating the business tax due under the statutory formula. The court concluded that this “foundational issue must be addressed before determining that MCL 208.1309 requires application of an alternative method of apportionment.”