Use tax: definitions; definition of marketplace facilitators; expand. Amends secs. 5 & 5c of 1937 PA 94 (MCL 205.95 & 205.95c).

Summary

The legislation amends the state's Use Tax Act to require marketplace facilitators with nexus in Michigan to collect and remit use tax on sales they enable, while also updating registration requirements for sellers and outlining liability protections. It affects sellers, corporations, lessors, and online marketplace operators by setting new reporting, audit, and exemption procedures. The changes aim to close tax gaps from online sales and streamline compliance.

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