Receipts; sourcing.

Mich. Comp. Laws § 206.669, under INCOME TAX ACT OF 1967.

Mich. Comp. Laws § 206.669

Sec. 669. All other receipts not otherwise sourced under this part shall be sourced based on where the benefit to the customer is received or, if where the benefit to the customer is received cannot be determined, to the customer's billing address.