Dear Michigan Taxpayers:

Many taxpayers are benefiting from recent changes by the Michigan Department of the Treasury with respect to Nexus. This change has allowed many Michigan companies to apportion their Single Business Tax Returns for sales outside the State of Michigan if they meet defined criteria. Many taxpayers are saving tens of thousands of dollars in Single Business Tax.

I have enclosed a questionnaire that will capture whether you can benefit from these changes. Please print and complete the questionnaire and return it to us (via fax, e-mail, or mail). The instructions for completing are included on the form and, as always, you may call us if you require further assistance. I will provide you with a report on how you may, among other things, be eligible for a Single Business Tax refund.

Please feel free to contact me if you have additional questions. Otherwise, I look forward to receiving your completed questionnaire to evaluate whether you can benefit from these recent changes by the Michigan Department of the Treasury.

Very Truly Yours,

Gregory J. Randazzo, CPA