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MI HB5688

Bill

Official Source

Status

Introduced

3/10/2026

Primary Sponsor

Mike Hoadley

Click for details

Origin

House of Representatives

103rd Legislature

AI Summary

  • Allows delivery network companies (platforms facilitating delivery services via couriers using personal vehicles, bikes, public transit, or walking) to deduct or exclude from their sales tax liability amounts already paid to marketplace sellers for qualified delivery network sales
  • Authorizes the Department of Treasury to audit both marketplace sellers and delivery network companies for qualified delivery network sales, expanding current audit authority which typically limits audits to marketplace facilitators only
  • Defines "delivery services" as pickup and delivery of tangible personal property from a marketplace seller to a customer within Michigan, excluding deliveries requiring more than 75 miles of travel
  • Limits the deduction to the actual amount of tax charged by the marketplace seller to the delivery network company, preventing delivery companies from claiming deductions when sellers did not charge them sales tax
  • Amends the General Sales Tax Act (1933 PA 167) to address tax collection responsibilities in the growing delivery app industry

Legislative Description

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).

Sales tax: other

Last Action

Bill Electronically Reproduced 03/10/2026

3/11/2026

Committee Referrals

Economic Competitiveness3/10/2026

Full Bill Text

No bill text available