2026 House Bill 5688

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 Michigan's General Sales Tax Act to clarify and expand the tax collection, remittance, and audit responsibilities of marketplace facilitators, sellers, and delivery network companies, particularly addressing online and delivery-based sales.

Introduced in the House

March 10, 2026

Introduced by Reps. Mike Hoadley (R-99) and Jason Woolford (R-50)

Referred to the Committee on Economic Competitiveness

March 19, 2026

Reported without amendment

April 14, 2026

Passed in the House 81 to 23 (details)

Motion to give immediate effect by Rep. Bryan Posthumus (R-90)

The motion prevailed by voice vote

Received in the Senate

April 16, 2026

Referred to the Committee on Regulatory Affairs