Article From the State of Michigan Website located at: https://www.michigan.gov/taxes/0,4676,7-238-43519_59553_69155-265029--,00.html Nexus and Apportionment Nexus A person has nexus with Michigan if the person 1) is physically present in the state for more than one day, 2) actively solicits sales in Michigan and has gross receipts of $350,000 or more sourced to Michigan, or 3) has an ownership or beneficial interest in a flow-through entity (directly or indirectly through 1