MI HB5745

Marketplace facilitators must remit sales tax on all taxable sales they make or facilitate for marketplace sellers in Michigan, regardless of whether the marketplace seller has nexus with the state.

Marketplace facilitators are treated as retailers with all rights and duties of taxpayers under the sales tax act; department may only audit marketplace facilitators (not marketplace sellers) for facilitated sales unless the seller failed to provide sufficient information.

Class action lawsuits against marketplace facilitators for sales tax overpayments on facilitated sales are prohibited, though purchasers may still seek individual refunds under existing law.

Creates exception for "qualified delivery network sales" where the marketplace seller (not the delivery network company) is liable for sales tax, and the department may audit the seller directly; delivery network companies may deduct taxes they paid to marketplace sellers for these sales.

Defines new terms including "delivery network company," "delivery network courier," "delivery services" (limited to transactions within 75 miles), and "qualified delivery network sale" to establish tax liability framework for food and goods delivery platforms.