Michigan Compiled Laws, Chapter 206. Income Tax Act of 1967 § 206.609

Sec. 609. (1) “Person” means an individual, bank, financial institution, insurance company, association, corporation, flow-through entity, receiver, estate, trust, or any other group or combination of groups acting as a unit.

(2) “Professional employer organization” means an organization, other than an organization whose business activities are included in industry group 736 under the standard industrial classification code as compiled by the United States department of labor, that provides the management and administration of the human resources of another entity by contractually assuming substantial employer rights and responsibilities through a professional employer agreement that establishes an employer relationship with the leased officers or employees assigned to the other entity by doing all of the following:

(3) “Revenue mile” means the transportation for a consideration of 1 net ton in weight or 1 passenger the distance of 1 mile.

(4) “Sale” or “sales” means, except as provided in subdivision (e), the amounts received by the taxpayer as consideration from the following:

(5) “Shareholder” means a person who owns outstanding stock in a corporation or is a member of a business entity that files as a corporation for federal income tax purposes. An individual is considered as the owner of the stock, or the equity interest in a business entity that files as a corporation for federal income tax purposes, owned, directly or indirectly, by or for family members as defined by section 318(a)(1) of the internal revenue code.  1

(6) “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 a political subdivision of any of the foregoing.