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.
Amends Michigan's Use Tax Act to clarify registration and tax collection requirements for corporations and marketplace facilitators, particularly in the context of third-party online sales, while refining definitions and compliance procedures to better address the realities of the digital marketplace.
Introduced
by
Referred to the Committee on Regulatory Affairs
