{"data":{"id":"us-mi/mich.-comp.-laws-206.122","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.122","heading":"Sales of tangible personalty within Michigan.","body":"Sec. 122.\n\nSales of tangible personal property are in this state if:\n\nThe property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or\n\nThe property is shipped from an office, store, warehouse, factory or other place of storage in this state and (i) the purchaser is the United States government or (ii) the taxpayer is not taxable in the state of the purchaser.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-122","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"d07165451591b4c4570ec8c9113db0a28c87986ea7df1d823b551468c940e563","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.121","next":"us-mi/mich.-comp.-laws-206.123"},"notice":"GroundRules: Original legal text. Not legal advice."}