Form 1353 - Michigan Department Of Treasury Nexus Questionnaire - 2012

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Michigan Department of Treasury

1353 (Rev. 06-12)

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

Tax Year(s) Ending (MM/DD/YYYY)

Street Address

State of Incorporation/Formation

State of Domicile

City, State, ZIP Code

Date Incorporated/Formed

Date Business Began (If different)

Organization Type (check one)

Federal Tax Return Type (check one)

Individual

Fiduciary

US-1040, Schedule C

US-1041, Fiduciary

Professional Corporation

S-Corporation

US-1120, Corporation

US-1120S, S-Corporation

C-Corporation

Partnership

US-1065, Partnership

Limited Liability Company

Limited Liability Partnership f.

None; related entity files. Check Return Type of related entity

above, and list FEIN:

Other:

Did your company receive a Letter of Inquiry Concerning Michigan Taxes?

Yes, enter reference number:

Revenue Administrative Bulletins (RABs) 2008-4, 2007-6 and 1999-1 describe the jurisdictional standards for Michigan Business Tax, Actively

Solicits, and the jurisdictional standards for Use Tax, respectively. Nexus for Use Tax is established under the Due Process and Commerce

Clauses of the U.S. Constitution. Nexus standards for Michigan Business Tax and Michigan Corporate Income Tax are set forth in statute in

MCL 208.1200 and MCL 206.621, respectively. The RAB’s can be accessed through the Michigan Department of Treasury’s web site at www.

michigan.gov/treasury. Question 7 and tables 1 and 2 on page 4 list types of business activities and properties which create nexus. Please

refer to this information when completing the questionnaire.

1. Briefly describe your firm’s business activity.

“Business activity,” is defined for both Michigan Business Tax and Michigan Corporate Income Tax, in MCL 208.1105(1) and MCL 206.603(1),

respectively, to mean “ ... a transfer of legal or equitable title to or rental of property, whether real, personal, or mixed, tangible or intangible,

or the performance of services, or a combination thereof, made or engaged in, or caused to be made or engaged in, whether in intrastate,

interstate, or foreign commerce, with the object of gain, benefit, or advantage, whether direct or indirect, to the taxpayer or to others, but does

not include the services rendered by an employee to his or her employer or services as a director of a corporation. Although an activity of a

taxpayer may be incidental to another or other of his or her business activities, each activity shall be considered to be business engaged in

within the meaning of this act.”

2. Check all that apply to your business activity:

Sale of property. Indicate type below.

Real

Tangible

Rental Property (whether property is real, personal, tangible or intangible)

Personal

Intangible

Performance of Services

Financial Institution

Insurance Company

2a. Describe below how your company sells its product(s) and/or service(s) in the State of Michigan.

3. Does your company or its employees - in their capacity as employees - 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)

Yes, enter year(s):

Continued on page 2