{"data":{"id":"us-mi/mich.-comp.-laws-206.621","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.621","heading":"Nexus; \"actively solicits\" and \"physical presence\" defined.","body":"Sec. 621.\n\n(1) Except as otherwise provided in this part, a taxpayer has substantial nexus in this state and is subject to the tax imposed under this part if the taxpayer has a physical presence in this state for a period of more than 1 day during the tax year, if the taxpayer actively solicits sales in this state and has gross receipts of $350,000.00 or more sourced to this state, or if the taxpayer has an ownership interest or a beneficial interest in a flow-through entity, directly, or indirectly through 1 or more other flow-through entities, that has substantial nexus in this state.\n\n(2) As used in this section:\n\n(a) \"Actively solicits\" means either of the following:\n\n( i ) Speech, conduct, or activity that is purposefully directed at or intended to reach persons within this state and that explicitly or implicitly invites an order for a purchase or sale.\n\n( ii ) Speech, conduct, or activity that is purposefully directed at or intended to reach persons within this state that neither explicitly nor implicitly invites an order for a purchase or sale, but is entirely ancillary to requests for an order for a purchase or sale.\n\n(b) \"Physical presence\" means any activity conducted by the taxpayer or on behalf of the taxpayer by the taxpayer's employee, agent, or independent contractor acting in a representative capacity. Physical presence does not include the activities of professionals providing services in a professional capacity or other service providers if the activity is not significantly associated with the taxpayer's ability to establish and maintain a market in this state.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-621","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"dd629b062b62c2a2c1ee9a93eec9ec4c0d84ab31ad6fc4d37055c3a8bd4e9bbe","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.611","next":"us-mi/mich.-comp.-laws-206.623"},"notice":"GroundRules: Original legal text. Not legal advice."}