SALT Report 3759 – In 2014, the Michigan legislature joined 27 other states in passing similar nexus laws with similar presumptions. In the absence of a federal/multistate solution Michigan created a presumption of nexus for out of state companies selling through online commission relationships with instate companies. This new requirement is effective October 1, 2015.
For further Information:
http://www.michigan.gov/documents/taxes/RemoteSellerNotice_482073_7.pdf