On August 1, 2018, the Michigan Department of Treasury (the "Department") released Revenue Administrative Bulletin (RAB) 2018-16, Sales and Use Tax Nexus Standards for Remote Sellers, in response to the United States Supreme Court decision in South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018). Unlike South Dakota, Michigan does not have an economic nexus statute currently in place. However, effective October 1, 2018, through the issuance of administrative guidance, the Department will be requiring sales and use tax collection and remittance by remote sellers that had sales of more than $100,000 to Michigan customers, or that had at least 200 separate sales transactions into Michigan during the period from January 1, 2017 - December 31, 2017. Under Michigan law, sellers making taxable retail sales to Michigan purchasers will report and remit sales tax on sales consummated in Michigan. Sellers making sales in which the transfer of ownership of property occurs outside of Michigan will report and remit use tax.