Michigan 2025-2026 Regular Session Status: Passed Senate 1 D cosponsors

SB 229 — 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).

Last action — referred to Committee on Economic Competitiveness

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the Senate. Introduced June 10, 2025. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the House.

Odds of enactment

Moderate chance

Based on the sponsor, cosponsors, and committee posture, this bill has a moderate chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 48% · moderate confidence

  • Passed Senate

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

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).

Bill Text

What changed in the latest version

82 added · 79 removed

Plain-language change summary

The recent amendment to Bill SB 229 clarifies that delivery network companies can deduct sales tax from their tax liabilities only if they were charged that tax by the marketplace seller involved in the transaction. This change ensures that companies can only take tax deductions for amounts they actually paid, promoting fairness in the tax system. It matters because it helps prevent potential misuse of tax deductions, ultimately ensuring that tax revenues are accurately reported and collected.

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SENATE BILL NO.
SB-229, As Passed Senate, June 10, 2025 SENATE BILL NO.
(1) Notwithstanding anything to the contrary in this act, a marketplace facilitator engaged in the business of making sales at retail of tangible personal property in this state shall remit the tax due under this act on all taxable sales made by the marketplace facilitator or facilitated for marketplace sellers to a purchaser in this state regardless of whether the marketplace KAS S00815'25_SB0229_INTR_1 zv0ji1 1 seller for whom sales are facilitated has nexus with this state.
(1) Notwithstanding anything to the contrary in this act, a marketplace facilitator engaged in the business of making sales at retail of tangible personal property in this state shall remit the tax due under this act on all taxable sales made by the marketplace facilitator or facilitated for marketplace sellers to a purchaser in this state regardless of whether the marketplace KAS S00815'25_SB229_APS_1 96ndo3 1 seller for whom sales are facilitated has nexus with this state.
The Except as otherwise provided in subsection (10), the department shall not audit a marketplace seller for sales facilitated by a marketplace facilitator required to remit tax under subsection (1) unless the KAS S00815'25_SB0229_INTR_1 zv0ji1 1 marketplace seller fails to provide the marketplace facilitator with sufficient information to the extent that the marketplace facilitator is not liable under subsection (7).
The Except as otherwise provided in subsection (10), the department shall not audit a marketplace seller for sales facilitated by a marketplace facilitator required to remit tax under subsection (1) unless the KAS S00815'25_SB229_APS_1 96ndo3 1 marketplace seller fails to provide the marketplace facilitator with sufficient information to the extent that the marketplace facilitator is not liable under subsection (7).
KAS S00815'25_SB0229_INTR_1 zv0ji1 1 (b) Subject to both of the following provisions, a delivery network company may, in the form and manner prescribed by the department, deduct or exclude from its tax liability under this section the amount of tax under this act that the delivery network company paid to the marketplace seller in connection with the qualified delivery network sale:
KAS S00815'25_SB229_APS_1 96ndo3 1 (b) For qualified delivery network sales made on and after the effective date of the amendatory act that added this subdivision and subject to both of the following provisions, a delivery network company may, in the form and manner prescribed by the department, deduct or exclude from its tax liability under this section the amount of tax under this act that the delivery network company paid to the marketplace seller in connection with the qualified delivery network sale:
(i) Using a personal means of transportation, such as a motor vehicle, bicycle, scooter, or other similar modes of KAS S00815'25_SB0229_INTR_1 zv0ji1 1 transportation.
KAS S00815'25_SB229_APS_1 96ndo3 1 (i) Using a personal means of transportation, such as a motor vehicle, bicycle, scooter, or other similar modes of transportation.
(ii) Marketplace facilitator does not include a person who that operates a platform or forum that provides internet, print, KAS S00815'25_SB0229_INTR_1 zv0ji1 1 electronic, or any other form of advertising services, including listing tangible personal property for sale, if the person does not also engage directly or indirectly, through 1 or more affiliates, in the activities described in subparagraph (i).
KAS S00815'25_SB229_APS_1 96ndo3 1 (ii) Marketplace facilitator does not include a person who that operates a platform or forum that provides internet, print, electronic, or any other form of advertising services, including listing tangible personal property for sale, if the person does not also engage directly or indirectly, through 1 or more affiliates, in the activities described in subparagraph (i).
Final Page KAS S00815'25_SB0229_INTR_1 zv0ji1
Final Page KAS S00815'25_SB229_APS_1 96ndo3
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Action History

  1. referred to Committee on Economic Competitiveness

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 146 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (146)

146 members have not signed on to this bill.

Show all 146 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

PASSED

Passed 37 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 17000
Democrat 19000
Unaffiliated 1000
Total 37000
% of votes cast 100%0%0%0%
How each member voted (37)
Member Party Vote
Outman — Yea
Darrin Camilleri Democrat Yea
Dayna Polehanki Democrat Yea
Erika Geiss Democrat Yea
Jeff Irwin Democrat Yea
Jeremy Moss Democrat Yea
John Cherry Democrat Yea
Kevin Hertel Democrat Yea
Mallory McMorrow Democrat Yea
Mary Cavanagh Democrat Yea
Paul Wojno Democrat Yea
Rosemary Bayer Democrat Yea
Sam Singh Democrat Yea
Sarah Anthony Democrat Yea
Sean McCann Democrat Yea
Stephanie Chang Democrat Yea
Sue Shink Democrat Yea
Sylvia Santana Democrat Yea
Veronica Klinefelt Democrat Yea
Winnie Brinks Democrat Yea
Aric Nesbitt Republican Yea
Dan Lauwers Republican Yea
Edward McBroom Republican Yea
Jim Runestad Republican Yea
John Damoose Republican Yea
Jon Bumstead Republican Yea
Jonathan Lindsey Republican Yea
Joseph Bellino Jr. Republican Yea
Kevin Daley Republican Yea
Lana Theis Republican Yea
Mark Huizenga Republican Yea
Michael Webber Republican Yea
Michele Hoitenga Republican Yea
Roger Hauck Republican Yea
Roger Victory Republican Yea
Ruth Johnson Republican Yea
Thomas Albert Republican Yea

Official roll call →

PASSED ROLL CALL # 161 YEAS 37 NAYS 0 EXCUSED 0 NOT VOTING 0

Passed 37 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 18000
Democrat 19000
Total 37000
% of votes cast 100%0%0%0%
How each member voted (37)
Member Party Vote
Darrin Camilleri Democrat Yea
Dayna Polehanki Democrat Yea
Erika Geiss Democrat Yea
Jeff Irwin Democrat Yea
Jeremy Moss Democrat Yea
John Cherry Democrat Yea
Kevin Hertel Democrat Yea
Mallory McMorrow Democrat Yea
Mary Cavanagh Democrat Yea
Paul Wojno Democrat Yea
Rosemary Bayer Democrat Yea
Sam Singh Democrat Yea
Sarah Anthony Democrat Yea
Sean McCann Democrat Yea
Stephanie Chang Democrat Yea
Sue Shink Democrat Yea
Sylvia Santana Democrat Yea
Veronica Klinefelt Democrat Yea
Winnie Brinks Democrat Yea
Aric Nesbitt Republican Yea
Dan Lauwers Republican Yea
Edward McBroom Republican Yea
Jim Runestad Republican Yea
John Damoose Republican Yea
Jon Bumstead Republican Yea
Jonathan Lindsey Republican Yea
Joseph Bellino Jr. Republican Yea
Kevin Daley Republican Yea
Lana Theis Republican Yea
Mark Huizenga Republican Yea
Michael Webber Republican Yea
Michele Hoitenga Republican Yea
Rick Outman Republican Yea
Roger Hauck Republican Yea
Roger Victory Republican Yea
Ruth Johnson Republican Yea
Thomas Albert Republican Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 229 do?
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).
Who sponsors SB 229?
SB 229 is sponsored by Jeremy Moss (Democrat).
What is the current status of SB 229?
This bill has passed the Senate. Introduced June 10, 2025. It now moves to the second chamber.
Where can I track SB 229?
Track SB 229 free on One Click Politics — get push/email alerts when it moves.

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