This bill amends the General Sales Tax Act to clarify the responsibilities of marketplace facilitators in Michigan regarding the remittance of sales tax on taxable sales. It establishes that marketplace facilitators must remit sales tax on all taxable sales made to purchasers in Michigan, regardless of whether the marketplace seller has a nexus with 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 prohibits class action lawsuits against marketplace facilitators related to overpayment of sales tax and clarifies that purchasers are still responsible for remitting use tax if sales tax is not collected.

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 for 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 specific conditions. The bill includes definitions for key terms such as "delivery network company," "delivery network courier," and "qualified delivery network sale," ensuring clarity in the application of the law. Overall, the amendments aim to streamline tax collection processes and clarify the roles of various parties involved in retail sales through marketplaces.

Statutes affected:
House Introduced Bill: 205.52