Bill Number: HB 4543
Subject: Out-of-State Retailers
Sponsor: Tenisha Yancey
MASA Position:

Description: Amends the Use Tax Act to list the criteria under which a seller of tangible personal property or services subject to tax under the Use Tax Act would have nexus in Michigan and would have to register with the Department of Treasury and collect and remit use tax. Specify that the bill would apply to transactions occurring on or after October 1, 2018. Require a person that was a marketplace facilitator to include sales by marketplace sellers on its marketplace and its direct sales in determining its gross receipts or its number of transactions. Require a person that was a marketplace seller would have to include its sales through a marketplace facilitator and its direct sales in determining its gross receipts or its number of transactions. Specify that a seller that only made sales for purposes of resale would not be required to register for the use tax. Specify that a seller that made both sales that it was required to collect and remit tax on under the Act and sales for purposes of resale would have to register under the Act, file required returns, and remit tax as required by the Act.

Position Notes:
Position Date:
Bill Status: Introduced (5/2/2019; Referred to Committee on Tax Policy) Referred with H-1 substitute (6/19/19 ; To Ways and Means) Reported with H-2 Substitute (10/8/19) Passed 10/16/19 (110Y-0N) Referred (10/22/19; to committee on Finance), Reported (11/20/19) Passed; (12/4/19; 36Y-0N) Presented; (12/6/19)
PA Number: 146-19
HB4543 link