The bill amends the General Sales Tax Act to clarify the responsibilities of marketplace facilitators regarding sales tax remittance in Michigan. It establishes that marketplace facilitators must remit sales tax on all taxable sales made directly or facilitated for marketplace sellers, regardless of whether those sellers have a nexus in the state. The bill also defines a marketplace facilitator and outlines their obligations, including the requirement to report both direct and facilitated sales. Additionally, it specifies that class action lawsuits cannot be brought against marketplace facilitators for overpayment of sales tax, while still allowing purchasers to seek refunds as per existing provisions.

Furthermore, the bill introduces provisions related to qualified delivery network sales, allowing the department to audit both the marketplace seller and the delivery network company involved in such sales. It also permits delivery network companies to deduct or exclude from their tax liability the amount of tax paid to marketplace sellers, under certain conditions. The definitions of key terms such as "delivery network company," "delivery network courier," and "qualified delivery network sale" are also included to provide clarity on the scope of the bill. Overall, the amendments aim to streamline tax compliance for marketplace facilitators and enhance the clarity of tax obligations in the context of e-commerce and delivery services.

Statutes affected:
Senate Introduced Bill: 205.52