2008 Senate Bill 1011

Clarify MBT gross receipts tax provisions

Introduced in the Senate

Jan. 9, 2008

Introduced by Sen. Jud Gilbert (R-25)

To clarify that “purchases from other firms” that are excluded in calculating taxable gross receipts under the Michigan Business Tax do include services directly related to business activity, but not services performed by a subcontractor on a construction project where the subcontractor payments have already been excluded from gross receipts under the contract.

Referred to the Committee on Finance