{"data":{"id":"us-mi/mich.-comp.-laws-206.121","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.121","heading":"Sales factor; determination.","body":"Sec. 121.\n\nThe sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-121","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"f9729e42ee1b45609e637a7eb0512a9a579e5a230f3aac4ae8eaaac326203a80","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.12","next":"us-mi/mich.-comp.-laws-206.122"},"notice":"GroundRules: Original legal text. Not legal advice."}