Sales tax: other; nexus of marketplace facilitators; clarify. Amends sec. 2d of 1933 PA 167 (MCL 205.52d).

This bill clarifies Michigan's sales tax rules for online platforms, requiring marketplace facilitators to collect and remit sales tax on all transactions made through their sites, even if the individual sellers do not have a physical presence in the state. The legislation defines a marketplace facilitator as any entity that lists items for sale, processes payments, and handles transactions for third-party sellers, while also establishing specific definitions for delivery services and couriers. To protect these platforms from excessive liability, the bill prevents class-action lawsuits regarding overpaid taxes and limits audits to the facilitator unless the seller fails to provide necessary information. Additionally, it explicitly states that the rules apply regardless of whether the platform has a physical location in Michigan and outlines how delivery fees may be treated for tax purposes.