Bill > HB5745

This bill amends the General Sales Tax Act to clarify the sales tax obligations of marketplace facilitators and marketplace sellers. The key provisions are: 1. Marketplace facilitators must remit sales tax on all taxable sales made through their platforms, regardless of whether the marketplace seller has a nexus (connection) with Michigan. Marketplace facilitators have the rights and duties of a taxpayer under the Act. 2. Marketplace facilitators must report their direct sales and sales facilitated for marketplace sellers in a manner prescribed by the Department of Treasury. 3. The Department can only audit the marketplace facilitator, not the marketplace seller, unless the marketplace seller fails to provide the facilitator with sufficient information. 4. Marketplace sellers are not liable for sales tax on sales made through a compliant marketplace facilitator, unless the seller fails to provide the facilitator with sufficient information. 5. The bill introduces new provisions regarding "qualified delivery network sales" made through a delivery network company, which have different tax obligations and audit requirements.