Bill > SB0229

This bill amends Michigan's sales tax law to provide updated regulations for marketplace facilitators and introduces new provisions for delivery network companies. The bill clarifies that marketplace facilitators must collect and remit sales tax on all sales facilitated through their platforms, regardless of whether the seller has a physical presence in the state. It prevents class action lawsuits against marketplace facilitators related to sales tax overpayments and establishes audit protocols that generally limit tax audits to the marketplace facilitator rather than individual sellers. A significant new addition is the concept of a "qualified delivery network sale," which allows delivery network companies to potentially deduct or exclude from their tax liability the sales tax they paid to marketplace sellers, subject to specific conditions. The bill also introduces detailed definitions for new terms like "delivery network company," "delivery network courier," and "delivery services," which specifically relate to platforms facilitating local delivery services using various transportation methods. These changes aim to modernize sales tax collection in the digital marketplace and provide clearer guidelines for emerging business models involving online sales and delivery platforms.

Government Affairs

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-SB-0229