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 within the state regardless of whether the individual sellers have a physical presence there. The law mandates that these platforms report both their own direct sales and those facilitated for third-party sellers, while also protecting buyers from class-action lawsuits related to overpaid taxes. Additionally, the legislation outlines specific conditions under which platforms can be relieved of liability if sellers provide incorrect information or if taxes are already paid directly to the state.