Form 1353 - Michigan Department Of Treasury Nexus Questionnaire (Page 4 of 4) in pdf

1353, Page 4

36. Did the company enter into an agreement, directly or indirectly, with 1 or more residents under which the resident, for a

commission or other consideration, directly or indirectly, refers potential purchasers, whether by a link on an internet website,

in-person oral presentation, or otherwise, to the company?

No, skip to question 39

Yes, enter period(s):_________________________

37. Did the cumulative gross receipts from sales of tangible personal property to Michigan purchasers who were referred to the

company by Michigan residents (through an agreement with the company) exceed $10,000 in a 12-month period?

MCL 205.52b

Yes, enter period(s):_________________________

38. Did the total cumulative gross receipts from sales of tangible personal property to Michigan purchasers exceed $50,000 in a

12-month period?

Yes, enter period(s):_________________________

39. Did the company or an affiliated person conduct any other activities in Michigan that are significantly associated with the

company’s ability to establish and maintain a market? See table 1 and 2 below.

Yes, enter period(s):_________________________

MCL 205.52b

Explain:

I declare, under penalty of perjury, that the information provided in this questionnaire and any attachments is, to the best of my knowledge,

true, correct and complete (If prepared by a person other than an officer, partner or owner of the business, this declaration is based on all

information of which you have knowledge).

Signature of Officer, Member, Partner, or Owner

Date

Telephone Number

Print or Type Name and Title

Mailing Address (if different than address on Page 1)

Signature of Preparer

Date

Telephone Number

Print or Type Name and Title

Preparer’s Mailing Address

Table 1

Table 2

Business Activities Which Create Nexus

Real and Tangible Personal Property Held in

Michigan Which Create Nexus

• Inspect dealer inventories, review customer displays and

• Repair shop, parts department or warehouse

shelving or replace stale product

• Office equipment or fixtures of any kind

• Provide transportation services or provide shipping information

• Employment office or purchasing office

and/or coordinate deliveries

• Mobile office, in-home office* or meeting place for directors

• Conduct seminars

• Retail outlet

• Perform managerial or research activities, or lease employment

• Motor store(s) (trucks with driver sales person)

or personnel services

• Motor vehicles of any kind

• Meet with customers to determine user satisfaction, or maintain

• Telephone answering service

display room or sample

• Stock of goods (including consignment)

• Pick up or replace damaged, defective or returned property, or

• Tools and dies at suppliers

repossess property

• Other

• Sell additional service contracts

• Perform computer data processing

* Used as business address, location to receive callers, store

• Provide private investigation, protection, patrol, watchman or

inventory, or where office expenses are paid, reimbursed or

armored car services

supplied by your company.

• Perform other types of services than those listed

• Secure deposits for sale

For a more complete explanation of Michigan’s Use Tax nexus standards and Michigan Corporate Income Tax nexus standards, refer to Treasury’s Web

site:

Form 1353 - Michigan Department Of Treasury Nexus Questionnaire Page 4

Related Articles

Related forms

Related Categories