Sec. 311. All other receipts not otherwise sourced under this act 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 location.
Receipts; source.
Mich. Comp. Laws § 208.1311, under MICHIGAN BUSINESS TAX ACT.
Mich. Comp. Laws § 208.1311