SB0229

Sales tax: other; deduction or exclusion and audit of qualified delivery network sales; provide for. Amends sec. 2d of 1933 PA 167 (MCL 205.52d).

Chamber Passed·6/10/25

Michigan SB0229 amends sales tax rules for sales facilitated by delivery network companies.

Michigan SB0229 amends the sales tax law to provide for deductions or exclusions and audits related to sales facilitated by delivery network companies. The bill specifies that a delivery network company can deduct or exclude the tax amount paid to a marketplace seller from its tax liability. It also allows the Department of Treasury to audit both the marketplace seller and the delivery network company for qualified delivery network sales.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the Senate · 37–0 · Jun 10, 2025
Current
Economic Competitiveness Committee
Next
House floor vote

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

Roll Call Votes

37 Yea

RRDDRDRDDDRRRRRDRDRDRRDRRRDRDDDDDDRDD

0 Nay

Calendar

May 15, 2025

9:00 AM

Senate Regulatory Affairs

History

Jun 10, 2025

Senate

Passed Roll Call # 161 Yeas 37 Nays 0 Excused 0 Not Voting 0

Jun 10, 2025

House

Received On 06/10/2025

Jun 10, 2025

House

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