Form 1353 - Michigan Department Of Treasury Nexus Questionnaire

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Michigan Department of Treasury
1353 (Rev. 10-15)
Michigan Department of Treasury Nexus Questionnaire
Issued under authority of Public Act 228 of 1975.
Legal Name of Business (Type or Print)
Federal Employer Identification Number (FEIN) or TR Number
D/B/A
Website Address
State of Incorporation/Formation
Street Address
Most Recent Four Tax Periods
State of Domicile
(YY, YY, YY, YY)
City, State, ZIP Code
Date Incorporated/Formed
Date Business Began (If different)
1. Organization Type (check one)
Individual
S-Corporation
Limited Liability Company
Fiduciary
Professional Corporation
Partnership
C-Corporation
Limited Liability Partnership
Other__________________________________________
2. Federal Tax Return Type (check one)
1040, Schedule C
1120S, S-Corporation
1065, Partnership
1120, Corporation
1041, Fiduciary
None; related entity files. Check Return Type of related entity above, and list FEIN:_____________________________
3. The company currently files the following Michigan taxes:
Corporate Income Tax
Sales Tax
Use Tax
Withholding
Flow-Through Withholding
None
4. Did your company receive a Letter of Inquiry Concerning Michigan Taxes?
No
Yes, enter reference number:_________________________
5. Briefly describe your company’s business activity? (MCL 206.603(1) define “Business Activity” for purpose of Corporate Income Tax)
6. Check all that apply to your business activity:
Sale of property. Indicate type of property:
Real
Tangible Personal
Intangible
Rental Property (whether property is real, personal, tangible or intangible)
Performance of Services
Financial Institution (Refer to MCL 206.651 for definition of Financial Institution)
Insurance Company (Refer to MCL 206.607 for definition of Insurance Company)
7. Describe below how your company sells its product(s) and/or service(s) in the State of Michigan?
8. Is your company a member of a Unitary Business Group (UBG)? (Refer to RAB 2013-1 for definition of UBG)
No
Yes, UBG FEIN (if known):_________________________
9. Did your company or the UBG:
A. Actively solicit sales in Michigan? (Refer to RAB 2013-9 for definition of “Actively Solicits”)
No
Yes, enter period(s):_________________________
B. Have gross receipts of $350,000 or more per year sourced to Michigan? (Refer to RAB 2014-5 for CIT Nexus Standards)
No
Yes, enter period(s):_________________________
10. How did your company or the UBG solicit sales in Michigan? Check all that apply.
The use of mail, telephone, or e-mail
Advertising, including print, radio, internet, television, or other media
Maintenance of an internet site over or through which sales transactions occur with persons within Michigan
Other (specify):____________________________________________________________________________________________________
11. Does the company have an ownership or beneficial interest in a flow-through entity (directly or indirectly through 1 or more flow-through entities)
which has nexus in this state? (Refer to RAB 2014-5 for CIT Nexus Standards)
No
Yes, enter period(s):_________________________
12. Does the company own, rent, lease, maintain, or have the right to use tangible personal property, real property or an office or other establishment
permanently or temporarily physically located in Michigan? (See Table 2 on page 4)
No
Yes, enter period(s):_________________________

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