2013 House Bill 4202

Impose “Amazon tax” on internet purchases

Introduced in the House

Feb. 6, 2013

Introduced by Rep. Eileen Kowall (R-44)

To impose the state sales tax on catalog or internet purchases made from a seller outside the state if the seller has an “affiliate” located in Michigan, in the manner pioneered by internet book retailer Amazon.com.

Referred to the Committee on Tax Policy

Sept. 11, 2013

Reported without amendment

With the recommendation that the substitute (H-3) be adopted and that the bill then pass.

Dec. 9, 2014

Substitute offered by Rep. Eileen Kowall (R-44)

To replace the previous version of the bill with one that revises details but does not change the substance as previously described.

The substitute passed by voice vote

Amendment offered by Rep. Eileen Kowall (R-44)

To clarify that transactions related to establish a "market in this state" create a Michigan "nexus" that makes a seller subject to sales tax collection.

The amendment passed by voice vote

Amendment offered by Rep. Eileen Kowall (R-44)

The amendment passed by voice vote