SB 0229
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).
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Bill overview
This bill modifies Michigan’s sales tax laws to address sales facilitated by marketplace facilitators, particularly those involving delivery networks. It clarifies that marketplace facilitators are responsible for collecting and remitting sales tax on sales made to customers in Michigan, regardless of the seller’s location. The bill also introduces a provision allowing delivery network companies to deduct or exclude certain sales tax payments made to marketplace sellers for ‘qualified delivery network sales,’ and outlines specific criteria for these deductions. Finally, it clarifies audit procedures and liability for marketplace facilitators and sellers.
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