Sales tax: other; deduction or exclusion and audit of qualified delivery network sales; provide for. Amends sec. 2d of 1933 PA 167 (MCL 205.52d).

Marketplace facilitators must remit sales tax on all taxable sales facilitated to Michigan purchasers, regardless of whether the marketplace seller has nexus with Michigan.

Marketplace facilitators must report both direct sales and facilitated sales to the department in a manner prescribed by the department.

Class action lawsuits cannot be brought against marketplace facilitators regarding overpayment of sales tax on facilitated sales.

Delivery network companies may deduct or exclude from their tax liability the amount of tax paid to marketplace sellers for qualified delivery network sales.

New definitions added for 'marketplace facilitator', 'delivery network company', 'delivery network courier', and 'qualified delivery network sale'.

Delivery network courier includes individuals using personal transportation, public transportation, or walking, but excludes common carriers and motor carriers.

Department of Treasury may audit both marketplace sellers and delivery network companies for qualified delivery network sales, but marketplace sellers are generally not liable for tax on sales made through marketplace facilitators.

Marketplace facilitators are relieved of liability if tax was paid by the marketplace seller or if the seller fails to provide sufficient information to the facilitator.