A Look at the MBT - Long-Awaited SBT ReplacementSeptember 1, 2007 - The long-awaited replacement tax for the Michigan Single Business Tax (SBT) has arrived. Michigan now has the Michigan Business Tax (MBT), which takes effect Jan. 1, 2008. Companies that are on a calendar year-end will file their first MBT return for the year ending Dec. 31, 2008.
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