Bill > HB5688

This bill modifies the state's sales tax act to clarify the responsibilities of "marketplace facilitators," which are businesses that facilitate sales for other sellers, often through online platforms. Primarily, it ensures that marketplace facilitators are responsible for collecting and remitting sales tax on all taxable sales made through their platforms, regardless of whether the individual seller has a direct connection to the state. The bill also introduces specific provisions for "qualified delivery network sales," which involve delivery services facilitated by a "delivery network company" (a type of marketplace facilitator). For these specific sales, the state can audit both the marketplace seller and the delivery network company, and the delivery network company may be able to deduct or exclude from its tax liability the amount of sales tax it paid to the marketplace seller, provided certain conditions are met, such as the marketplace seller charging the delivery network company for the tax. The bill also clarifies definitions for terms like "delivery network company," "delivery network courier," and "delivery services" to better define these new categories.

Government Affairs

https://legislature.mi.gov/Bills/Bill?ObjectName=2026-HB-5688