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Mackinac Center for Public Policy
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2013 House Bill 4202: Impose “Amazon tax” on internet purchases
  1. Introduced by Rep. Eileen Kowall (R) on February 6, 2013, 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 House Tax Policy Committee on February 6, 2013.
      • Reported in the House on September 11, 2013, with the recommendation that the substitute (H-3) be adopted and that the bill then pass.
    • Substitute offered by Rep. Eileen Kowall (R) on December 9, 2014, 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 in the House on December 9, 2014.
    • Amendment offered by Rep. Eileen Kowall (R) on December 9, 2014, 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 in the House on December 9, 2014.
    • Amendment offered by Rep. Eileen Kowall (R) on December 9, 2014, 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 in the House on December 9, 2014.

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