General Publications May 17, 2021

“Vectren: The Most Cogent Alternative Apportionment Decision in Years,” Tax Notes State, Vol. 100, May 17, 2021.

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.
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