Tax Policy

State House Plans First Hearing to Codify Economic Presence Nexus Rules

It has been almost one year since the U.S. Supreme Court ruled on the South Dakota V. Wayfair case which dramatically altered long-established nexus standards in place since 1992. With an economic nexus standard deemed constitutional by our nation’s highest court, Michigan is finally codifying the ruling in our state's Sales and Use Tax Acts.

Spurred by a push to expand Michigan's Sales and Use Tax laws to include “marketplace facilitators,” the House Tax Policy Committee plans to take up HBs 4540-3 on May 22nd for testimony only.