In 2007, historical legislation was passed replacing the 1975 Single Business Tax (“SBT”) with a new tax structure entitled the Michigan Business Tax (“MBT”). Dykema has compiled the most comprehensive collection of public documents relating to this new tax, beginning with the 2006 Initiative repealing the SBT through the final Public Act enacting the MBT, along with all of the corresponding legislation.
Additionally, this site contains all subsequent 2007-08 legislation that has been introduced and amends the MBT.
These documents are available at a separate paid subscription site. Prior to January 1, 2008, the cost for access to this site is $500. After January 1, 2008, the cost will be $750.
