2025 Senate Bill 229

Sales tax: other; deduction or exclusion and audit of qualified delivery network sales; provide for.

A bill to amend 1933 PA 167, entitled “General sales tax act,” by amending section 2d (MCL 205.52d), as added by 2019 PA 143.

AI Analysis – Experimental

Amends the General Sales Tax Act to clarify the tax remittance responsibilities of marketplace facilitators in Michigan, including provisions for auditing and defining key terms related to marketplace sales and delivery networks.

Introduced in the Senate

April 22, 2025

Introduced by Sen. Jeremy Moss (D-7)

Referred to the Committee on Regulatory Affairs

May 15, 2025

Reported without amendment

May 20, 2025

Referred to the Committee of the Whole

June 4, 2025

Reported with amendment

1. Amend page 4, line 1, after “(b)” by striking out “Subject” and inserting “For qualified delivery

network sales made on and after the effective date of the amendatory act that added this subdivision

and subject”.

Amendment concurred in by voice vote

June 10, 2025

Passed in the Senate 37 to 0 (details)

Received in the House

June 10, 2025

Referred to the Committee on Economic Competitiveness