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2013 Senate Bill 658: Impose “Amazon tax” on internet purchases

Public Act 553 of 2014

Introduced by Sen. Jim Ananich (D) on October 31, 2013 To essentially impose sales tax on many catalog or internet purchases made from sellers outside the state, by placing in statute a broad definition of “nexus,” or affiliation with a different business that is located in Michigan, in the manner pioneered by internet retailer Amazon.com. Out of state sellers the meet this definition would have to collect Michigan sales tax.   Official Text and Analysis.
Referred to the Senate Economic Development Committee on October 31, 2013
Reported in the Senate on December 4, 2014 With the recommendation that the substitute (S-2) be adopted and that the bill then pass.
Passed 21 to 16 in the Senate on December 11, 2014 (same description)
To essentially impose sales tax on many catalog or internet purchases made from sellers outside the state, by placing in statute a broad definition of “nexus,” or affiliation with a different business that is located in Michigan, in the manner pioneered by internet retailer Amazon.com. Out of state sellers the meet this definition would have to collect Michigan sales tax.
Received in the House on December 11, 2014
Referred to the House Tax Policy Committee on December 11, 2014
Amendment offered by Rep. Eileen Kowall (R) on December 19, 2014 To establish Oct. 1, 2015 as the effective date of the new tax collection requirement.
The amendment passed by voice vote in the House on December 19, 2014
Passed 83 to 27 in the House on December 19, 2014 To essentially impose sales tax on many catalog or internet purchases made from sellers outside the state, by placing in statute a broad definition of “nexus,” or affiliation with a different business that is located in Michigan, in the manner pioneered by internet retailer Amazon.com. Out of state sellers the meet this definition would have to collect Michigan sales tax. Reportedly the measure was adopted by the House as part of a $1.945 billion tax hike deal for roads and other spending.
Received in the Senate on December 19, 2014
Passed 25 to 13 in the Senate on December 19, 2014 To concur with the House-passed version of the bill.
Signed by Gov. Rick Snyder on January 15, 2015

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