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Michigan adopted the Single Business Tax (SBT) in 1975. It is a value-added tax that replaced the corporate income tax and six other business taxes. This represents about 6% of all state revenue. Under current law, the SBT is scheduled to be completely phased-out by 2009. The rate is reduced by 0.1% each year...
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Michigan adopted the Single Business Tax (SBT) in 1975. It is a value-added tax that replaced the corporate income tax and six other business taxes. This represents about 6% of all state revenue. Under current law, the SBT is scheduled to be completely phased-out by 2009. The rate is reduced by 0.1% each year...
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single business tax
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