A taxpayer whose business activities are subject to tax both within and outside of Michigan is permitted to apportion its tax base to Michigan. MCL 208.1301(2). Section 301(3) describes the circumstances under which a taxpayer will be considered to be subject to tax in another state. MCL 208.1301(3). For purposes of apportionment, in determining whether a taxpayer is "subject to tax in another state" within the meaning of section 301(3), the Department will apply the same standard used to determine nexus for out-of-state taxpayers, which is set forth in section 200(1). That standard requires that the taxpayer have physical presence in this state, or that the taxpayer "actively solicits sales" in this state and have gross receipts of at least $350,000 sourced to Michigan. MCL 208.1200(1). Because the nexus standard references $350,000 in gross receipts sourced to a single state (Michigan), in applying that standard to determine whether a taxpayer is subject to tax in another state for purposes of apportionment, the Department will require that the taxpayer meet the $350,000 gross receipts threshold in a single non-Michigan state. Also, section 301(3) by its terms refers to "another state" (singular) having jurisdiction to subject the taxpayer to tax. MCL 208.1301(3). Accordingly, a Michigan-based taxpayer having gross receipts of $150,000 in one non-Michigan state and gross receipts of $200,000 in another non-Michigan state would not meet the section 301(3) standard and would not be able to apportion its tax base.