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FAQ
  Corporate Income Tax
Nexus & Apportionment 14. If a taxpayer is unitary with a flow-through entity, are intercompany sales eliminated when calculating the taxpayer's apportionment factor?
 
Answer:
Yes. If a taxpayer is unitary with a flow-through entity, sales between the taxpayer and the flow-through entity must be eliminated when calculating the taxpayer's apportionment factor. MCL 206.663(2).

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