Michigan – Effective After September 30, 2018, Treasury Will Require Remote Sellers With ENexus To Pay Sales Tax

Consistent with Wayfair, effective after September 30, 2018, Treasury will require remote sellers with sales exceeding $100,000 to – or more than 200 transactions with – purchasers in Michigan in the previous calendar year to pay sales tax. Details of this policy Continue reading Michigan – Effective After September 30, 2018, Treasury Will Require Remote Sellers With ENexus To Pay Sales Tax

Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds As of August 21, 2018

ENexus Thresholds As Of August 21, 2018 Ref No. State Enforcement Date Dollars of Sales Number of Sales Enexus Threshold 1 OH 1/1/2018 $25,000 0 25/0 2 PA 4/1/2018 $10,000 0 10/0 3 HI 7/1/2018 $100,000 200 100/200 4 ID Continue reading Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds As of August 21, 2018

Michigan – Sales Tax Application Scam

A recent apparent sales tax registration scam has imposed itself upon Michigan taxpayers (and 42 other states). An online company is reaching out to taxpayers claiming to be able to register your business in Michigan, only for a small fee and Continue reading Michigan – Sales Tax Application Scam

Michigan – Department Of Treasury response to S Dakota V. Wayfair Effective 10/1/18

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 Continue reading Michigan – Department Of Treasury response to S Dakota V. Wayfair Effective 10/1/18

Michigan – MI Adopts New Sales and Use Tax Laws on Direct Mail

JD SUPRA BUSINESS ADVISOR 2/13/2017byEdward Castellani | Fraser Trebilcock New laws on the sales tax and use tax consequences on direct mail became effective in Michigan September 7, 2016. These laws were adopted as part of Michigan’s participation in the Continue reading Michigan – MI Adopts New Sales and Use Tax Laws on Direct Mail

Michigan – Affiliate Nexus/Amazon Law Bills Signed Into Law (Effective October 1, 2015)

Salt Report 3551–Michigan internet sales tax bills SB0658 and SB0659 were signed into law by Governor Rick Snyder on Thursday, January 15, 2015. “We want a fair, level playing environment for people to be successful.  That’s the way it should Continue reading Michigan – Affiliate Nexus/Amazon Law Bills Signed Into Law (Effective October 1, 2015)

Michigan – Internet Sales Tax Bill Approved

SALT Report 3536 – On Thursday the Senate passed a pair of bills which require internet retailers to collect Michigan’s 6% sales tax.  Only online retailers with a physical presence have been required to collect the sales tax, but now Continue reading Michigan – Internet Sales Tax Bill Approved

Michigan – Guidance on Internet Taxation Provided

SALT Report 3485 – The state of Michigan has provided guidance on the expiration of the federal moratorium on state taxation of internet charges.  “The Internet Tax Freedom Act expires on November 1, 2014. The Department of Treasury is advising Continue reading Michigan – Guidance on Internet Taxation Provided

Michigan – Sales and Use Tax Treatment of Subcontractors for Retailers

SALT Report 3290 – The Michigan Department of Treasury released Letter Ruling 2014-1 on February 25, 2014.  The Letter Ruling explains the relationship between the General Sales Tax Act and Use Tax Act as it pertains to retailers and subcontractors.  Continue reading Michigan – Sales and Use Tax Treatment of Subcontractors for Retailers

Michigan – Use Tax Since 1935

SALT Report 3258 – A Michigan state perspective on Use Tax…what is it…who owes it…how do I pay it? “Use tax on tangible personal property is similar to sales tax, but applies to purchases when Michigan sales tax is not Continue reading Michigan – Use Tax Since 1935