Sales tax: collections; certain requirements imposed on marketplace facilitators related to tax collections; provide exceptions and waivers. Amends sec. 5c of 1937 PA 94 (MCL 205.95c).

This bill clarifies the responsibilities of marketplace facilitators in Michigan regarding sales tax collection and remittance, ensuring they collect taxes on all taxable sales facilitated for sellers regardless of the seller's location. It establishes that facilitators are liable for collecting and remitting taxes on these sales while also protecting purchasers from filing class-action lawsuits over overpayments caused by facilitator errors. The legislation provides specific exceptions where facilitators are relieved of liability if sellers fail to provide necessary information or if taxes are already paid directly by the seller, and it defines new categories for delivery network companies and couriers to handle tax deductions for delivery services. Additionally, the bill maintains that purchasers remain responsible for paying use tax if a facilitator or seller fails to remit the tax, and it allows the state to audit facilitators without auditing individual sellers unless the facilitator cannot verify the seller's tax status.