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

Section 5(6) was deleted entirely. This subsection had allowed marketplace sellers of rooms, lodgings, or accommodations to avoid registering and filing returns if all their sales were booking transactions made by a marketplace facilitator and they filed an annual attestation with the department.

Section 5c(11) was deleted. This subsection had provided that a marketplace seller entering into a written agreement (described in the old subsection 12(b)(iii)) would be solely liable for remitting tax on rooms, lodgings, or accommodations.

The exclusion in section 5c(12)(b)(iii) (now renumbered) was simplified. Previously, a platform was not a marketplace facilitator for hotel transactions only if the hotelkeeper was registered/licensed AND the marketplace seller entered into a written agreement requiring the seller to remit tax. Now, the written agreement requirement is gone - the exclusion applies solely based on the hotelkeeper's registration or licensing status.

The enacting section requiring that companion bills HB 5140 and HB 5138 also be enacted into law was removed, meaning this bill can now take effect independently of those bills.

A formal title for the act was added describing it as providing for the levy, assessment, and collection of a specific excise tax on storage, use, or consumption of tangible personal property and certain services. The preamble also references adding a new section 5d, though its text is not shown in this diff.

Cross-references to the removed subsections were cleaned up: section 5(1) no longer references subsection (6), section 5c(1) no longer references subsection (11), and section 5c(8) no longer references subsection (11).