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Mackinac Center for Public Policy
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2013 House Bill 4203: Impose “Amazon tax” on internet purchases
  1. Introduced by Rep. Rob VerHeulen (R) on February 6, 2013, to impose the state use 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.

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