{"data":{"id":"us-mi/mich.-comp.-laws-206.123","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.123","heading":"Sales other than sales of tangible personalty within state.","body":"Sec. 123.\n\nSales, other than sales of tangible personal property, are in this state if:\n\nThe income-producing activity is performed in this state; or\n\nThe income-producing activity is performed both in and outside this state and a greater proportion of the income-producing activity is performed in this state than outside this state, based on costs of performance.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-123","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"df216ae41cd598bfb726b963efd2db7eb9e2ed458a581f4a6024dd890421ddcf","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.122","next":"us-mi/mich.-comp.-laws-206.131"},"notice":"GroundRules: Original legal text. Not legal advice."}