Location: Westland, Michigan, United States

Graduate of Walsh Institute Of Accountancy (Now Walsh College) Michigan in 1959. Retired in 1987, but still active in the profession **World War II Veteran (Pacific) **PHONE 734-261-1979 **E-MAIL **(Domain Name CPASENSE Registered) **Mentioned in the Journal of Accountancy, SmartPros, Tax Prof Blog, CPA2BIZ, CPA Journal, AccountingWEB, CPATrendlines & More **Search Accounting Blogs: (Includes cpasense)**TOPICS - FINANCE - FEDERAL & MICHIGAN TAXES ** Making Sense Of Your Finance & Taxes

Thursday, May 01, 2008

Michigan Business Tax "Actively Solicits" Act Defined

In view of the Franken Case

RAB 07-6
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


Anonymous Anonymous said...

[url=]River Past DVD QuickRip 1.6.1[/url] [url=]Wondershare WebVideo Author[/url]
River Past Cam Do DeskTube RER VOB Converter
[url=]Breeze Professional Edition[/url] [url=]Any Video Converter Professional 2.5.9[/url]
VisionLab Studio Kingdia DVD to iPod Converter SE WinAVI iPod PSP 3GP MP4 Video Converter 3.1
my icq:858499940385

11:05 PM  

Post a Comment

<< Home