2015 House Bill 5132 / 2016 Public Act 159

Clarify responsibility for sales tax on marketing material

Introduced in the House

Dec. 9, 2015

Introduced by Rep. Jeff Farrington (R-30)

To revise details of whether a seller has a duty to collect and remit sales and use taxes that may be owed on promotional material and services sold by a Michigan company to a buyer in another state.

Referred to the Committee on Tax Policy

Feb. 3, 2016

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Feb. 18, 2016

Passed in the House 104 to 2 (details)

Received in the Senate

Feb. 23, 2016

Referred to the Committee on Finance

April 21, 2016

Reported without amendment

With the recommendation that the bill pass.

May 25, 2016

Amendment offered by Sen. David Knezek (D-5)

To require extra money be appropriated to public schools if the proposed changes reduces tax revenue flowing into the state school aid fund.

The amendment failed 14 to 23 (details)

Passed in the Senate 36 to 1 (details)

To revise details of whether a seller has a duty to collect and remit sales and use taxes that may be owed on promotional material and services sold by a Michigan company to a buyer in another state.

Signed by Gov. Rick Snyder

June 8, 2016