Use tax: definitions; definition of marketplace facilitators; expand. Amends secs. 5 & 5c of 1937 PA 94 (MCL 205.95 & 205.95c). TIE BAR WITH: HB 5138'25, HB 5140'25

Summary

The bill revises Michigan’s use‑tax statutes to require marketplace facilitators that have a presence in the state to collect and remit tax on all sales they facilitate, even when the seller lacks a connection to Michigan. It also creates registration exemptions for sellers who use facilitators for lodging bookings and clarifies reporting, audit and liability rules. The changes aim to improve tax compliance while limiting liability for facilitators who receive incorrect information.

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