Under the Michigan Business Tax ("MBT"), a taxpayer, other than an insurance company under MCL 208.1235 et seq., has nexus with the State of Michigan and is subject to the MBT if "the taxpayer has a physical presence in this state for a period of more than 1 day during the tax year or if the taxpayer actively solicits sales in this state and has gross receipts of $350,000 or more sourced to this state." MCL 208.1200
(1). In other words, there are two nexus standards under the MBT.
First, a person may have nexus with the state if that person has physical presence in the state for more than one day during the tax year.
Alternatively, a person may have nexus with the state if the person actively solicits sales in this state and has Michigan gross receipts of $350,000 or more............
State of Michigan