§ 206.123

206.123 Sales other than sales of tangible personalty within state. Sec. 123. Sales, other than sales of tangible personal property, are in this state if: (a) The income-producing activity is performed in this state; or (b) The income-producing activity is performed both in and outside this state and a greater proportion of the income-producing activity is performed in this state than outside this state, based on costs of performance. History: 1967, Act 281, Eff. Oct. 1, 1967