A bill to amend 1937 PA 94, entitled “Use tax act,” by amending section 5c (MCL 205.95c), as added by 2019 PA 144.
The bill mandates that marketplace facilitators with a nexus in Michigan are required to collect and remit sales tax on all taxable sales made by themselves or facilitated on behalf of marketplace sellers to purchasers within the state. This requirement applies regardless of the marketplace seller's physical presence in Michigan. The bill also provides for exceptions and waivers to these requirements if the marketplace facilitator can demonstrate to the satisfaction of the department that the tax due under this act has been collected and remitted.
Co-sponsored by Reps.
Referred to the Committee on Tax Policy
