LANSING – Internet retailing giant Amazon has established several physical presences in Michigan, and under Michigan’s own definition, should be assessed sales and use tax, the Michigan Retailers Association has urged the Department of Treasury.

In several letters, one issued earlier this month and one in July 2012, MRA President James Hallan said Amazon has crossed the threshold that would permit the state to assess sales tax on purchases made through Amazon from Michigan residents based on both the U.S. Supreme Court Quill case and the department’s own rules.

“On behalf of the retail community, I request that you treat Amazon as you would any other retailer that has a physical footprint in Michigan and immediately require the company to collect and remit sales tax,” Hallan said in a letter dated July 9 and sent to Treasurer Andy Dillon.

“We are deeply concerned about the apparent situation of unequal enforcement under the tax code,” the letter concluded.

A spokesperson for the Treasury Department said they were unaware of the July 9 letter. But the department has already argued that the situation outlined in the 2012 letter does not meet the requirement for nexus.

Hallan said the group has not heard anything from the letter sent several weeks ago, which was generated after articles appeared saying Amazon would expand its presence in downtown Detroit.

That means, Hallan said in the letter, under the Quill case which held that states could not charge sales tax against companies that do not have a physical presence in the state the state could assess sales tax against Amazon.

“The situation is untenable,” Hallan said in an interview. “We have a fairly large retailer not collecting sales tax. We want the state treasurer to enforce the law on the books.”

In 2012, the MRA requested the state to begin collecting sales tax against Amazon when it became apparent the Internet giant had acquired Brilliance Audio of Grand Haven, a company that supplies audio books. A 1999 Revenue Administrative Bulletin states that a company has nexus in Michigan when it has “agents, representatives, independent contractors, brokers or others” acting on its behalf.

However, the state considers a subsidiary to be a separate legal entity that does not meet the definition of nexus, Terry Stanton, spokesperson for the department said.

The latest request comes after Amazon has indicated it is expanding space and hiring staff in Detroit.

The company announced Monday it would add thousands of new workers in a number of locations, but did not mention Michigan or Detroit.

According to the 1999 ruling, a company that has employees in the state for as few as two days establishes nexus for the purpose of assessing the sales tax.

Hallan said he did not know how much Amazon might collect in sales taxes.

However, Governor Rick Snyder has called for Congress to enact legislation requiring online retailers to collect sales taxes. The department had had estimated that for the 2011-12 and 2012-13 fiscal years the state would lose an estimated $872 million in sales tax revenues for Internet sales.

The U.S. Senate has passed a bill, which is now in the U.S. House, requiring Internet sales tax collection.

In addition, there are two bills in the Michigan House, HB 4202 and HB 4203 , introduced by Rep. Eileen Kowall (R-White Lake) and Rep. Robert VerHeulen (R-Walker).

In other states, Hallan said, when large Internet retailers have established a presence in the state, the treasurer notifies the company and attaches a bill. That generally brings the company in to negotiate an arrangement on collecting sales tax.

Hallan said that Amazon will not come in on its own to begin collecting sales tax, so the state should enforce the sales tax law.

A spokesperson for Amazon could not be reached for comment.