2011 House Bill 5004

Impose “Amazon tax” on internet purchases

Introduced in the House

Sept. 22, 2011

Introduced by Rep. Eileen Kowall (R-44)

To impose the state sales tax on catalog or internet purchases made from a seller outside the state if the seller has an “affiliate” located in Michigan, in the manner pioneered by internet book retailer Amazon.com. This bill appears part of a national campaign reportedly orchestrated by “big box” retail stores.

Referred to the Committee on Tax Policy