Michigan Treasury Publishes Updated FAQs on Sales and Use Tax Nexus for Remote Sellers

The Michigan Department of Treasury April 1 published updated frequently asked questions (FAQs) on the sales and use tax nexus for remote sellers. The FAQs explain: 1) a remote seller means an out-of-state seller that lacks any physical presence in the state, including attributional nexus for sellers of tangible personal property to in-state customers; 2) remote sellers are required to report and pay sales tax for transacting with state customers; 3) delivery or shipping charges incurred by the seller prior to the transfer of ownership of taxable tangible personal property are taxable; 4) the seller must register and pay the ...