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Michigan’s Economic Nexus Law Here.pdf

RAB_208-16_629240_7.pdf
Preview of Michigan’s economic nexus law here
🔗 Source: michigan.gov
📊 Size: 104 KB
👤 Author: patrickbj
⬇️ Downloads: 82

Summary

The Michigan Department of Treasury issued Revenue Administrative Bulletin 2018-16, which establishes economic presence sales and use tax nexus standards for remote sellers following the US Supreme Court's decision in South Dakota v Wayfair. A seller has substantial nexus in Michigan if it avails itself of the substantial privilege of carrying on business in the jurisdiction. The bulletin sets a threshold of $100,000 in sales or 200 separate transactions in the previous calendar year for a seller to have economic nexus in Michigan. Sellers meeting this threshold must remit sales or use tax on taxable sales into Michigan and file required returns. Remote sellers must review their 2017 calendar year sales to determine if they exceed the economic nexus threshold and have nexus in Michigan after September 30, 2018.

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Description

The Michigan Department of Treasury issued Revenue Administrative Bulletin 2018-16, which establishes economic presence sales and use tax nexus standards for...

Technical Information

  • File Format: PDF
  • File Size: 104 KB
  • Pages: 3
  • Language: EN
  • Author: patrickbj
  • Total Downloads: 82
  • Last Updated: 1 week ago

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