This article examines Michigan Court of Appeals’ decision in Vectren challenging the constitutionality of the single-sales-factor alternative apportionment formula and highlights situations — as in Vectren — in which alternative apportionment is found to be appropriate.
General Publications
May 17, 2021
“Vectren: The Most Cogent Alternative Apportionment Decision in Years,” Tax Notes State, Vol. 100, May 17, 2021.
Media Contact