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Use tax: definitions; definition of marketplace facilitators; expand. Amends secs. 5 & 5c of 1937 PA 94 (MCL 205.95 & 205.95c). TIE BAR WITH: HB 5138’25, HB 5140’25
Key claim: Michigan House Bill 5139 proposes to expand the definition of ‘marketplace facilitators’ under the Use Tax Act, tied to companion bills HB 5138 and HB 5140.
Abstract
(HB5139 · 103rd Legislature) Use tax: definitions; definition of marketplace facilitators; expand. Amends secs. 5 & 5c of 1937 PA 94 (MCL 205.95 & 205.95c). TIE BAR WITH: HB 5138’25, HB 5140’25 Latest action (2026-07-02): Referred To Second Reading
Why this matters
Michigan House Bill 5139 proposes to expand the definition of ‘marketplace facilitators’ under the Use Tax Act, tied to companion bills HB 5138 and HB 5140.