MI SB0229

Allows delivery network companies (platforms facilitating courier deliveries via apps or websites) to deduct from their sales tax liability the amount of tax they already paid to marketplace sellers on 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

Defines "delivery services" as pickup and delivery of tangible personal property within Michigan by couriers using personal vehicles, bikes, public transit, or walking, limited to trips under 75 miles

Establishes that delivery network companies cannot claim the deduction if the marketplace seller did not charge them sales tax, and the deduction cannot exceed the tax amount actually charged

Applies to qualified delivery network sales made on or after the bill's effective date where the sale is sourced to Michigan and tax was paid by the delivery network company to the marketplace seller