Michigan Compiled Laws, Chapter 206. Income Tax Act of 1967 § 206.191

Sec. 191. (1) If the taxpayer's only activities within this state consist of sales and do not include owning or renting real estate or tangible personal property and whose dollar volume of gross sales made during the tax year within the state is not in excess of $100,000.00 the taxpayer may elect for that year:

(2) The election is not available for any taxable year for which a consolidated return is required.