Michigan Compiled Laws, Chapter 206. Income Tax Act of 1967 § 206.20

Sec. 20. (1) “Sales” means all gross receipts of the taxpayer not allocated under sections 110 to 114.  1

(2) “State” means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country, or political subdivision, thereof.