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2019 House Bill 4542: Authorize state tax collections from out-of-state sellers
Introduced by Rep. Michael Webber (R) on May 2, 2019
To establish an administrative and regulatory regime for imposing state sales and use tax on internet and catalog merchants in other states that sell goods to Michigan residents. This follows the 2018 U.S. Supreme Court opinion in South Dakota v. Wayfair that allows states to levy sales and use tax on out of state sellers if a state exempts smaller sellers (less than $100,000 in sales or 200 transactions annually), and creates a collection system that feature, in the words of the opinion, “a single, state-level tax administration, uniform definitions of products and services, simplified tax rate structures… and also provides sellers access to sales tax administration software paid for by the State.” The bill is part of a package comprised of House Bills 4540 to 4543 that is designed to authorize the levies and meet those conditions.   Official Text and Analysis.
Referred to the House Tax Policy Committee on May 2, 2019
Reported in the House on June 19, 2019
Refer to the Committee on Ways and Means with the recommendation that the substitute (H-1) be adopted.
Referred to the House Ways and Means Committee on June 19, 2019