MI HB5746

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

Marketplace facilitators are liable for use tax and have all rights and duties of taxpayers; class action lawsuits cannot be brought against them by purchasers for overpayment of use tax on facilitated sales

Department shall audit only the marketplace facilitator for facilitated sales, not the marketplace seller, unless the seller fails to provide sufficient information to the facilitator

Marketplace facilitators are relieved of liability if they can demonstrate the tax failure was due to incorrect information from the marketplace seller (excluding affiliates) or if tax was already paid by the seller

Delivery network sales are excepted from general rules: the marketplace seller is liable for tax on qualified delivery network sales, the department may audit the seller, and delivery network companies may deduct taxes paid to the marketplace seller