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Free Michigan 1353 Template in PDF

The Michigan 1353 form is a Nexus Questionnaire issued by the Michigan Department of Treasury, designed to gather information about a business's presence and activities within the state. This form plays a critical role in determining whether a company has a tax obligation in Michigan based on its operations and interactions within the state. Completing the form accurately ensures compliance with Michigan tax laws and helps businesses understand their responsibilities.

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The Michigan 1353 form, officially known as the Nexus Questionnaire, is a crucial document for businesses operating in or engaging with the state of Michigan. Issued by the Michigan Department of Treasury, this form is designed to gather essential information about a company's presence and activities within the state. It requires businesses to disclose their legal name, Federal Employer Identification Number (FEIN), and details about their operations, including how they sell products or services in Michigan. The form also prompts companies to identify their physical and economic presence, which includes employees or agents conducting business on their behalf, as well as any tangible or intangible property owned or used in the state. Additionally, businesses must provide information about their sales figures and any agreements with Michigan residents that may affect their tax obligations. The importance of accurately completing the Michigan 1353 form cannot be overstated, as it plays a vital role in determining tax liabilities and compliance with state regulations. Understanding this form is essential for any business looking to navigate Michigan’s tax landscape effectively.

Form Example

Michigan Department of Treasury

Issued under authority of Public Act 228 of 1975.

1353 (Rev. 11-19)

Michigan Department of Treasury Nexus Questionnaire

Legal Name of Business or Individual (hereafter referred to as Company)

Federal Employer Identification Number (FEIN), SSN or TR Number

DBA

Street Address

City

State

ZIP Code

1. If your company received a Letter of Inquiry Concerning Michigan Taxes enter reference number:

2. Briefly describe your company’s business activity defined under MCL 206.603(2)

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

Physical Presence

Check all that apply. Refer to Table 1 and 2 on Page 3 for specific examples of business activity.

Employees, agents, representatives, independent contractors, subcontractors, brokers, or other affiliated persons (both Michigan

residents and nonresidents) conduct business activity at any time within Michigan on your behalf.

Indicate the number of days when someone has conducted business activities within Michigan on your behalf:

List the last four completed

tax year(s) (mm/dd/yyyy)

Yr (

)

Yr (

)

Yr (

)

Yr (

)

Check (X) the number of days

1 day

during the tax year

2 or more days

Describe nature of activity:

Property within Michigan. The company owns, rents, leases, maintains, or has the right to use tangible personal property, real property, or

an office or other establishment permanently or temporarily physically located in Michigan.

Enter period(s):

Affiliates within Michigan. The company entered into an agreement, directly or indirectly, with 1 or more residents under which the

resident, for a commission or other consideration, directly or indirectly, referred potential purchasers, whether by a link on an internet

website, in-person oral presentation, or otherwise, to the company. (Refer to RAB 2015-22).

Enter period(s):

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) exceeded $10,000 in a 12-month period.

Enter period(s):

The total cumulative gross receipts from sales of tangible personal property to Michigan purchasers exceeded $50,000 in a 12-month

period.

Enter period(s):

Economic Presence

Check all that apply.

Michigan (non-taxable and taxable) sales exceeded $100,000 or your company completed 200 or more (non-taxable and taxable)

separate transactions. (Refer to RAB 2018-16 for Michigan’s Sales and Use Tax Nexus Standards for Remote Sellers.)

Enter calendar year(s):

8. Your company or the Unitary Business Group (UBG):

Actively solicits sales in Michigan through the use of mail, telephone, or e-mail; advertising; or maintenance of an internet site in

which sales transactions occur. (Refer to RAB 2013-9 for definition of “Actively Solicits”)

Enter calendar year(s):

Has gross receipts of $350,000 or more per year sourced to Michigan. (Refer to RAB 2014-5 for CIT Nexus Standards)

Enter calendar year(s):

The company has an ownership or beneficial interest in a flow-through entity (directly or indirectly through 1 or more flow-through entities)

which has nexus with this state. (Refer to RAB 2014-5 or MCL 206.621(1))

Enter the calendar year(s):

STOP If any of lines 4 through 9 are checked or the company is an Insurance Company with written premiums on property or risk located or residing in Michigan, continue completing this form. For all others, sign and mail to address on last page.

1353, Page 2

10.Check all that apply to your business activity:

Sale of property.
Indicate type of property:	Real	Tangible Personal

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

Intangible

Performance of Services

Financial Institution (Refer to MCL 206.651)

Insurance Company (Refer to MCL 206.607)

Protected Activities (PL 86-272)

11.Indicate which activities below (if any) the Company’s employees, agents, representatives, independent contractors, brokers or other affiliated persons (both Michigan residents and nonresidents) conducted within Michigan for the last four completed tax years.

Solicit sales to purchasers in this state whether sales are wholesale, retail, or otherwise. (Solicitation means any speech or conduct that explicitly or implicitly invites an order, and ancillary activities that neither explicitly or implicitly invites an order.)

Maintain samples that are not sold or provided for other consideration, attend trade shows where no sales are made/orders taken, provide highly

technical presentations to solicit a sale (not after a sale has been made)

Deliver goods using vehicles owned, leased, used or maintained by the company (Non-Transportation Companies)

Enter period(s):

Additional comments:

Unprotected Activities (PL 86-272)

12.Indicate which activities below (if any) the Company’s employees, agents, representatives, independent contractors, brokers or other affiliated persons (both Michigan residents and nonresidents) conducted within Michigan for the last four completed tax years.

Provide any services within Michigan, including but not limited to, consulting services, entertainment services, rental services, professional services, or transportation services provided as a transportation company (transport through, into, or from Michigan)

Maintain, occupy, own, lease or use an office, distribution facility, warehouse, or similar place of business in Michigan to facilitate the sale or

delivery of tangible personal property or maintain a market in Michigan

Provide customers with any kind of technical assistance or service including, engineering assistance, design service, quality control, product inspections, or similar services beyond the purpose of soliciting a sale

Sale of intangible property within Michigan

Assemble, install, or supervise installation at or after shipment or delivery

Make repairs or provide maintenance or service to property sold or to be sold to Michigan customers

Conduct training courses, seminars, or similar events for non-solicitation personnel, customers or potential customers Collect on current or delinquent accounts; investigate, handle, or assist in resolving customer complaints

Solicit, negotiate, or enter into franchising, licensing or similar agreements

Attend and/or participate at a trade show at which sales are solicited or made

Maintain a sample or display room in excess of 14 days or carry samples for sale, exchange or distribution in any manner for consideration or

other value

Consign stock of goods or other tangible personal property to any person in Michigan for sale

Pick up damaged goods using vehicles owned, leased, used, or maintained by the company

Enter period(s):

Additional Comments:

13. Do the Company’s employees approve or accept purchase orders or perform credit checks or authorize credit, while physically present in Michigan?

Yes, enter period(s):

14. The company has filed the following Michigan taxes:
	None	Sales Tax
	None	Sales Tax
	Corporate Income Tax	Use Tax on Sales/Rentals
	Corporate Income Tax	Use Tax on Sales/Rentals

Individual or Composite Individual Income Tax, under SSN/FEIN:

Payroll Withholding

Use Tax on Purchases

1353, Page 3

15.What is the company’s State of Incorporation/Formation?

16.What is the company’s State of Domicile/Residence?

17.When was the company incorporated/formed?

18.When did the company’s business begin (if different than incorporation/formed)?

19.Organization Type (check one)

Individual

Limited Liability Company

S-Corporation

Other:

C-Corporation

Partnership

20.

Federal Tax Return Type (check one)

1040, Schedule C or E

1120S, S-Corporation

1065, Partnership

1120, Corporation

Form 990-T

Other Form

None, related entity files. Check Return Type of related entity above and list FEIN:

21.

If your company is a member of a UBG, enter the Designated Member FEIN. (Refer to RAB 2013-1 for definitions of a UBG

Designated Member.)

1041, Fiduciary

Certification

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).

Preparer’s Signature

Date

Print or Type Name and Title

Telephone Number

Mailing Address (if different than address on Page 1)

Email Address

Mail To:

For U.S. Mail (Including Certified/Registered)

Michigan Department of Treasury

Discovery and Tax Enforcement Division

PO Box 30140

Lansing MI 48909

Table 1

Business Activities Which Create Nexus

•Inspect dealer inventories, review customer displays and shelving or replace stale product

•Provide transportation services or provide shipping information and/or coordinate deliveries

•Conduct seminars

•Perform managerial or research activities, or lease employment or personnel services

•Meet with customers to determine user satisfaction, or maintain display room or sample

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

•Sell additional service contracts

•Perform computer data processing

•Provide private investigation, protection, patrol, watchman or armored car services

•Perform other types of services than those listed

•Secure deposits for sale

For Courier Delivery Service

Michigan Department of Treasury

Discovery and Tax Enforcement Division

7285 Parsons Drive

Dimondale MI 48821

Table 2

Real and Tangible Personal Property Held in Michigan

Which Create Nexus

•Repair shop, parts department or warehouse

•Office equipment or fixtures of any kind

•Employment office or purchasing office

•Mobile office, meeting place for directors, or in-home office (which is used as business address, location to receive callers, store inventory, or where office expenses are paid, reimbursed or supplied by your company)

•Retail outlet

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

•Motor vehicles of any kind

•Telephone answering service

•Stock of goods (including consignment)

•Tools and dies at suppliers

•Real property or fixtures to real property of any kind

For a more complete explanation of Michigan’s Sales, Use, and Corporate Income Tax nexus standards, refer to Treasury’s Web site: www.michigan.gov/taxes.

▼ Michigan 1353 PDF Form

Document Specs

Fact Name	Description
Governing Law	The Michigan 1353 form is issued under the authority of Public Act 228 of 1975.
Purpose	This form serves as a Nexus Questionnaire for businesses to determine their tax obligations in Michigan.
Identification Requirements	Businesses must provide their legal name, Federal Employer Identification Number (FEIN), and address on the form.
Business Activity Description	Companies must describe their business activities as defined under MCL 206.603(2) to clarify their tax status.
Physical Presence Criteria	Companies need to indicate if they have employees or agents conducting business in Michigan, including the number of days of such activities.
Economic Presence Criteria	Businesses must report if their sales exceed $100,000 or if they have completed 200 or more transactions in Michigan.

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