MI SB0659

Establishes statutory nexus requirements for sellers of tangible personal property in Michigan, presuming nexus exists if the seller or affiliated person engages in specified in-state activities such as maintaining distribution facilities, using employees to promote sales, or delivering/installing products.

Creates a rebuttable presumption of nexus for sellers with resident affiliates earning over $10,000 in commissions during the prior 12 months if the seller's total Michigan sales exceed $50,000, unless written agreements and statements prove no in-state solicitation occurred.

Excludes standard advertising purchases (television, radio, print, internet) from triggering nexus unless the payment is commission or consideration based on completed sales.

Applies to all transactions occurring on or after October 1, 2015, including sales referrals from the 12-month period before the effective date.

Requires sellers meeting nexus criteria to register with the department and collect Michigan use tax on tangible personal property sold for storage, use, or consumption in the state.