Use tax: definitions; definition of marketplace facilitators; expand. Amends secs. 5 & 5c of 1937 PA 94 (MCL 205.95 & 205.95c).
Key claim: Michigan SB0965 would expand the statutory definition of marketplace facilitators under the Use Tax Act (1937 PA 94 secs. 5 and 5c).
Abstract
(SB0965 · 103rd Legislature) Use tax: definitions; definition of marketplace facilitators; expand. Amends secs. 5 & 5c of 1937 PA 94 (MCL 205.95 & 205.95c). Sponsor: Sen. Roger Hauck ® Latest action (2026-05-14): Senate Co-sponsor(s) Named: Roger Hauck
Why this matters
Expanding the definition of marketplace facilitators changes which online platforms are responsible for collecting and remitting Michigan use tax on third-party sales, shifting compliance burdens from small sellers to larger platforms. For taxpayers and the state treasury, a broader definition typically means more transactions captured under existing use tax obligations without a rate change.