MI HB5139

Expands the definition of "marketplace facilitator" to include platforms that facilitate short-term lodging sales (rooms, lodgings, and accommodations), making them responsible for collecting and remitting use tax on those transactions

Allows marketplace sellers of lodging accommodations to avoid registration and filing requirements if all their sales are made through marketplace facilitators and they file an annual attestation with the department confirming this arrangement

Creates an exception where marketplace sellers can remain solely liable for use tax on lodging sales if they enter into a written agreement with the marketplace facilitator requiring the seller to remit taxes directly

Updates outdated references to the "corporation, securities, and land development bureau" to reflect the current "corporations, securities, and commercial licensing bureau" within the Department of Licensing and Regulatory Affairs

Bill's effectiveness is contingent on the enactment of House Bill No. 5140 and House Bill No. 5108 from the 103rd Legislature