Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 550.404 — Michigan resident; domicile
Rule 4. (1) For purposes of the Act, a Michigan “resident” is an individual who is domiciled
in the state of Michigan on the date that the service in question is performed.
(2) “Domicile” means the place where an individual has his or her fixed, permanent and
principal home to which he or she returns or intends to return. An individual’s domicile in one
place continues until a different domicile is established.
(3) A rebuttable presumption shall exist that an individual’s home address, as maintained in
the ordinary business records of a carrier or third -party administrator, indicates the domicile of
that individual under this definition. Example: An individual who is domiciled in Michigan, but
attends college in another state, is a Michigan resident for purposes of the Act. If that individual
obtains health services in Michigan while home between semesters, a “p aid claim” for the
performance of those services will be subject to the assessment under the Act.
Source: official text