MeL - Michigan eLibraryMeL - Michigan eLibrary
For Michigan Residents
Practice Tests Magazines and Newspapers
For Librarians
MeL Minute MeL Promotion and Training
MeL Minute

Imposes a 4.95% business income tax and a modified gross receipts tax at the rate of 0.8% on the business income of all taxpayers (not just corporations) with business activity in Michigan, subject to the limitations of federal law. Replaces the Single Business Tax, effective January 1, 2008.

Responsible Party