The new Michigan Business Tax (MBT) is still evolving, and is generally regarded as a complex and difficult to understand set of tax provisions. This book from CCH provides a comprehensive single source for law, legal and procedural analysis, as well as useful compliance and planning tips. Its essential for CPAs, tax attorneys and corporate tax departments. Content includes: Background and overview; Mechanics of the MBT; Business Income Tax Component; Modified Gross Receipts Component; Purchases from Other Firms; Nexus.

The Michigan Single Business Tax Act was enacted 1975 and repealed for tax years beginning after Dec. 31, 2007. This volume contains the Single Business Tax Act as amended (with annotations), Revenue Administrative Bulletins and letter rulings (from the Michigan Dept. of Treasury) about the Act, Single Business Tax questions and answers, and forms and instructions.