Wismer & Becker Contracting Engineers v. Department of Treasury

This appeal concerns the manner in which the tax base of a multi-state business is to be apportioned to reflect only Michigan business activity under Michigan’s Single Business Tax Act (SBTA), MCL 208.1 et seq.; MSA 7.558(1) et seq. We are called upon to determine whether a tax payer may add its proportionate share of the property, sales, and payroll of joint ventures in which the taxpayer is a member when computing the apportionment fraction which the SBTA utilizes in apportioning all of a taxpayer’s business activity in order to arrive at a tax base which reflects business activity in…