The bill amends the General Sales Tax Act of 1933 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 the sellers' nexus with the state. The bill also defines a marketplace facilitator and outlines their rights and duties as taxpayers. 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 the marketplace seller, under certain conditions. The bill includes new definitions for terms such as "delivery network company," "delivery network courier," and "qualified delivery network sale," while also making adjustments to existing definitions to ensure clarity and compliance with the new regulations.

Statutes affected:
House Introduced Bill: 205.52
As Passed by the House: 205.52