Expands definition of marketplace facilitators to include those facilitating retail sales in Michigan.
The bill amends the definition of "marketplace facilitator" to include a person facilitating retail sales by listing or advertising for sale tangible personal property or taxable services. A marketplace facilitator must collect and remit tax on all taxable sales made by the facilitator or facilitated for marketplace sellers to a purchaser in Michigan. A marketplace seller is not liable for the tax unless they fail to provide sufficient information to the marketplace facilitator.
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