MI SB0930

Marketplace facilitators must remit sales tax on all taxable sales they make or facilitate for marketplace sellers to purchasers in Michigan, regardless of whether the marketplace facilitator has physical presence or nexus in the state.

Class action lawsuits against marketplace facilitators cannot be brought on behalf of purchasers for overpayments of sales tax on facilitated sales, though individual purchasers retain the right to seek refunds under existing law.

The 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.

Adds new provisions for "qualified delivery network sales," allowing delivery network companies to deduct from their tax liability the amount of tax paid to the marketplace seller, subject to specified limitations.

Defines new terms including "delivery network company," "delivery network courier," "delivery services," and "qualified delivery network sale" to address food and goods delivery platforms operating in Michigan.