2025 House Bill 5139

Use tax: definitions; definition of marketplace facilitators; expand.

A bill to amend 1937 PA 94, entitled “Use tax act,” by amending sections 5 and 5c (MCL 205.95 and 205.95c), section 5 as amended by 2007 PA 93 and section 5c as added by 2019 PA 144.

AI Analysis – Experimental

House Bills 5138–5140 collectively modernize Michigan’s tax administration by centralizing local tax collection under the Department of Treasury, clarifying marketplace facilitator obligations for online bookings, and standardizing accommodation excise tax procedures to enhance transparency and compliance.

Introduced in the House

Oct. 28, 2025

Introduced by Rep. John Roth (R-104) and four co-sponsors

Co-sponsored by Reps. Mark Tisdel (R-55), Stephen Wooden (D-81), Thomas Kuhn (R-57) and Donavan McKinney (D-11)

Referred to the Committee on Economic Competitiveness