Bill > HB5746

This bill amends the Use Tax Act to impose certain requirements on marketplace facilitators related to sales tax collections. Key provisions include: 1. Requiring marketplace facilitators with a nexus in Michigan to collect and remit sales tax on all taxable sales made through their platforms, regardless of whether the marketplace seller has a nexus in Michigan. 2. Designating marketplace facilitators as taxpayers under the Act, with all the rights and duties of a taxpayer. 3. Prohibiting class action lawsuits against marketplace facilitators by purchasers related to overpayment of sales tax. 4. Providing exceptions and waivers for marketplace facilitators and sellers in certain scenarios, such as when the facilitator is relieved of liability due to incorrect or insufficient information provided by the seller. 5. Introducing new definitions, including "delivery network company" and "qualified delivery network sale", and outlining the specific tax obligations and audit procedures for these types of transactions. The bill aims to clarify the responsibilities and liabilities of marketplace facilitators and sellers in the context of sales tax collection and remittance.