- MTC offers voluntary disclosure initiative for online marketplace sellers
- Notice and reporting requirements for non-collecting retailers clarified
- Assessment of taxpayer’s drop shipment transactions sustained
- Good Jobs for Michigan program allows authorized businesses to retain withholding taxes
- Inclusion of foreign disregarded entity’s income tans apportionment factors in combined report affirmed
- “Apportionable income” definition amended; interest expense deduction modified
- Taxpayer’s sale of assets in pass-through entities qualified for capital gains deduction
- Functional test removed for apportionment purposes
- Tax amnesty enacted
- Out-of-state retailers using in-state software, seeds & plants, criminal penalties, and more
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