Effective after September 30, 2018, Treasury will require remote sellers with sales exceeding $100,000 to or more than 200 transactions with Michigan purchasers in the previous calendar year to remit sales tax.
A Revenue Adminstrative Bulletin dated August 1, 2018 details the Nexus Standards for Remote Sellers. The RAB clarifies their view on lingering Quill Nexus issues and future Wayfair Nexus issues.
A seller that has substantial nexus in Michigan is required to remit sales or use tax on sales of taxable tangible personal property made into this state and file all required returns. Nexus can be established in several different ways. First, the seller can have physical presence in Michigan as described in RAB 1999-1. Second, the seller can have representational, attributional, or “clickthrough” presence under MCL 205.52b and MCL 205.95a (as described in RAB 2015-22); in general, these are variations of physical presence. Finally, a seller can have economic presence as discussed in Wayfair. The economic nexus standards described in this RAB have no effect on a seller that has nexus due to its physical, representational, attributional, or click-through presence in Michigan; those sellers must continue to report and pay tax as described by RAB 1999-1 and RAB 2015-22.
Read More Here –