529 distributions

Michigan does not allow distributions from MI 529 for K-12 tuition and deductions for contributions while a resident there. No longer a resident of MI and took a distribution from the MI 529 to pay for K-12 tuition in NC that is current residency and allows 529 distributions for K-12 tuition consistent with the Federal guidelines. A 1099Q was issued and the question is, is the distribution taxable by MI to a non resident?