Archives: Michigan

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Appeals Court Says Online Research Tool Not Tangible Property

Recently, Michigan’s Court of Appeals issued an opinion concerning the taxability of electronically accessed information services, determining that an online research product was not taxable as tangible property. A Michigan taxpayer filed an appeal to Michigan’s Court of Claim’s assessment of a tax deficiency for use of prewritten software.  The taxpayer sells online tax and … Continue Reading

What’s Old is New Again In Michigan…Affiliate Nexus Legislation Reintroduced

On October 31, Michigan reintroduced legislation that, if enacted, would add affiliate and click-through provisions to the sales and use tax laws. Michigan, who first considered affiliate nexus in 2011 and is among several states who are dusting off their previous failed attempts to take another crack at enacting affiliate nexus and click-through provisions. Other states … Continue Reading