Michigan HB5688 amends sales tax law to clarify tax remittance and audit responsibilities for marketplace facilitators and delivery network companies.

Michigan HB5688 amends the sales tax law to specify that marketplace facilitators must remit sales tax on all taxable sales made in the state, regardless of whether the marketplace seller has nexus. The bill also clarifies that marketplace facilitators are not liable for tax if they demonstrate they were not provided sufficient information by the marketplace seller. Additionally, it allows delivery network companies to deduct or exclude the tax paid to marketplace sellers for qualified delivery network sales.

Michigan HB5688 amends sales tax law to clarify tax remittance and audit responsibilities for marketplace facilitators and delivery network companies.

Michigan HB5688 amends the sales tax law to specify that marketplace facilitators must remit sales tax on all taxable sales made in the state, regardless of whether the marketplace seller has nexus. The bill also clarifies that marketplace facilitators are not liable for tax if they demonstrate they were not provided sufficient information by the marketplace seller. Additionally, it allows delivery network companies to deduct or exclude the tax paid to marketplace sellers for qualified delivery network sales.