On pg 3 of this year's instruction booklet, the $5,000 figure is referring to non-profit organizations. I don't see it anywhere else. If you have a sales tax license, you must file. You are also obligated to pay use tax (on non COGS supplies) if you did not pay sales tax when you bought. If you collected any sales tax from any customers you must remit. If you had sales in MI that were wholesale, you report those as a deduction from your total sales.
Susan, not sure what you mean by your question. If you sold on Etsy to MI customers and sales tax was collected, that money came to you (Etsy did not keep it) and you must remit it to the state.
