Many Michigan businesses have experienced an increase in state taxes due to the imposition of the Michigan Business Tax (MBT) beginning in 2008. Dennis, Gartland & Niergarth has been on the forefront of researching this tax since the original draft of the legislation.   The MBT is a complicated tax, however there are planning opportunities that we use with our clients to reduce MBT liabilities. We can help you identify how business structure affects MBT and analyze the impact of unitary group requirements for your business.