Gov. Whitmer signs new laws

On Thursday Dec. 12, Governor Whitmer signed House Bills 4306, 4540, 4541, 4542, and 4543 into law.

House Bill 4306 increases transparency of foreclosure advertisement by adding additional required items to the notice of foreclosure. The bill was sponsored by Representative Triston Cole, R-Antrim County.

House Bill 4540 amends the General Sales Tax Act to require a marketplace facilitator to collect an remit tax on behalf of third-party retail sales to ensure that Michigan can collect sales tax even on sellers without a physical presence in the state. The bill was sponsored by Representative Lynn Afendoulis, R-Grand Rapids.

House Bill 4541 amends the Use Tax Act to make changes similar to HB 4540.  The bill was sponsored by Representative Joe Tate, D-Detroit.

House Bill 4542 and 4543 amend the General Sales Tax and Use Tax Acts, respectively, to provide that a seller of tangible personal property is engaged in the business of making retail sales if either of the following conditions are met:

  • Seller’s gross receipts from sales to purchasers exceed $100,000 in the previous calendar year.
  • Seller has 200 or more separate transactions into this state in the previous calendar year.

The bills also clarify that a wholesaler who makes no sales at retail is not required to obtain a license and file returns as well as defines “marketplace facilitator” as a person engaged in the business of making retail sales that had at least $200,000 in sales or 200 separate transactions in the previous year. House Bill 4542 was sponsored by Representative Michael Webber, R-Rochester Hills, and House Bill 4543 was sponsored by Representative Tenisha Yancy, D-Harper Woods.

Please see below for the governor’s signing statement on House Bills 4540, 4541, 4542, 4543.

HB 4540-43 Signing letter

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