Michigan 2025-2026 Regular Session Status: Passed House 1 R cosponsors

HB 5688 — 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 REGULATORY AFFAIRS

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

This bill has passed the House. Introduced April 16, 2026. It now moves to the second chamber.

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

Odds of enactment

Moderate chance

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

Upgrade to see the exact probability and what's driving it.

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

Prognosis

Advancing 48% · moderate confidence

  • Passed House

    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 R).

  • 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

7 added · 6 removed

Plain-language change summary

In the latest version of Bill HB 5688, seven lines were added while six lines were removed. The changes specifically enhance the language and clarity of the bill, making it easier to understand the proposed policies. This matters because clearer legislation can lead to better implementation and compliance, ensuring that the intended benefits of the bill are achieved more effectively.

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Latest
HOUSE BILL NO.
HB-5688, As Passed House, April 14, 2026 HOUSE 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 ERE H06231'26_HB5688_INTR_1 pdvwak 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 ERE H06231'26_HB5688_APH_1 cu10r4 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 ERE H06231'26_HB5688_INTR_1 pdvwak 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 ERE H06231'26_HB5688_APH_1 cu10r4 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).
ERE H06231'26_HB5688_INTR_1 pdvwak 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:
ERE H06231'26_HB5688_APH_1 cu10r4 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:
ERE H06231'26_HB5688_INTR_1 pdvwak 1 (i) Using a personal means of transportation, such as a motor vehicle, bicycle, scooter, or other similar modes of transportation.
ERE H06231'26_HB5688_APH_1 cu10r4 1 (i) Using a personal means of transportation, such as a motor vehicle, bicycle, scooter, or other similar modes of transportation.
ERE H06231'26_HB5688_INTR_1 pdvwak 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).
ERE H06231'26_HB5688_APH_1 cu10r4 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 ERE H06231'26_HB5688_INTR_1 pdvwak
Final Page ERE H06231'26_HB5688_APH_1 cu10r4
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Action History

  1. REFERRED TO COMMITTEE ON REGULATORY AFFAIRS

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 146 not signed on · 22 voted No

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; given immediate effect Roll Call #108 Yeas 81 Nays 23 Excused 0 Not Voting 6

Passed 81 Yea · 23 Nay
Party YeaNayPresentNot Voting
Republican 57000
Democrat 222200
Unaffiliated 2100
Total 812300
% of votes cast 78%22%0%0%
How each member voted (104)
Member Party Vote
O’Neal — Yea
Myers-Phillips — Nay
St. Germaine — Yea
Alabas Farhat Democrat Nay
Angela Witwer Democrat Yea
Brenda Carter Democrat Nay
Carol Glanville Democrat Yea
Carrie Rheingans Democrat Nay
Cynthia Neeley Democrat Yea
Denise Mentzer Democrat Yea
Donavan McKinney Democrat Nay
Dylan Wegela Democrat Nay
Emily Dievendorf Democrat Nay
Erin Byrnes Democrat Nay
Helena Scott Democrat Nay
Jason M Hoskins Democrat Yea
Jason Morgan Democrat Nay
Jasper Martus Democrat Yea
Jennifer Conlin Democrat Yea
Jimmie Wilson Jr Democrat Nay
Joey Andrews Democrat Nay
John Fitzgerald Democrat Yea
Joseph Tate Democrat Yea
Julie Brixie Democrat Yea
Julie M. Rogers Democrat Yea
Kelly A Breen Democrat Yea
Kristian Grant Democrat Yea
Laurie Pohutsky Democrat Nay
Mai Xiong Democrat Yea
Matt Koleszar Democrat Nay
Matt Longjohn Democrat Nay
Mike McFall Democrat Nay
Morgan Foreman Democrat Nay
Natalie Price Democrat Nay
Penelope Tsernoglou Democrat Yea
Phil Skaggs Democrat Yea
Ranjeev Puri Democrat Nay
Reggie Miller Democrat Nay
Regina Weiss Democrat Nay
Samantha Steckloff Democrat Yea
Sharon MacDonell Democrat Yea
Stephanie A Young Democrat Nay
Stephen Wooden Democrat Yea
Tullio Liberati Jr. Democrat Yea
Tyrone Carter Democrat Yea
Veronica Paiz Democrat Nay
Will Snyder Democrat Yea
Angela Rigas Republican Yea
Ann M. Bollin Republican Yea
Bill Schuette Republican Yea
Brad Paquette Republican Yea
Bradley Slagh Republican Yea
Brian BeGole Republican Yea
Bryan Posthumus Republican Yea
Cameron Cavitt Republican Yea
Curtis S VanderWall Republican Yea
David Prestin Republican Yea
David W. Martin Republican Yea
Donni Steele Republican Yea
Douglas C Wozniak Republican Yea
Gina Johnsen Republican Yea
Greg VanWoerkom Republican Yea
Gregory Alexander Republican Yea
Gregory Markkanen Republican Yea
Jaime Greene Republican Yea
James DeSana Republican Yea
Jamie Thompson Republican Yea
Jason Woolford Republican Yea
Jay DeBoyer Republican Yea
Jennifer Wortz Republican Yea
Jerry Neyer Republican Yea
John R. Roth Republican Yea
Joseph A. Aragona Republican Yea
Joseph Fox Republican Yea
Joseph Pavlov Republican Yea
Josh Schriver Republican Yea
Karl Bohnak Republican Yea
Kathy Schmaltz Republican Yea
Ken Borton Republican Yea
Luke Meerman Republican Yea
Mark A Tisdel Republican Yea
Matt Hall Republican Yea
Matt Maddock Republican Yea
Matthew Bierlein Republican Yea
Mike Harris Republican Yea
Mike Hoadley Republican Yea
Mike Mueller Republican Yea
Nancy DeBoer Republican Yea
Nancy Jenkins-Arno Republican Yea
Parker Fairbairn Republican Yea
Pat Outman Republican Yea
Pauline Wendzel Republican Yea
Phil Green Republican Yea
Rachelle Smit Republican Yea
Ron Robinson Republican Yea
Rylee Linting Republican Yea
Sarah Lightner Republican Yea
Steve Carra Republican Yea
Steve Frisbie Republican Yea
Thomas Kuhn Republican Yea
Tim Kelly Republican Yea
Timothy Beson Republican Yea
Tom Kunse Republican Yea
William Bruck Republican Yea

Official roll call →

passed; given immediate effect

Passed 81 Yea · 23 Nay · 6 Other
Party YeaNayPresentNot Voting
Republican 56000
Democrat 222200
Unaffiliated 3100
Total 812300
% of votes cast 78%22%0%0%
How each member voted (104)
Member Party Vote
O’Neal — Yea
Outman — Yea
Myers-Phillips — Nay
St. Germaine — Yea
Alabas Farhat Democrat Nay
Angela Witwer Democrat Yea
Brenda Carter Democrat Nay
Carol Glanville Democrat Yea
Carrie Rheingans Democrat Nay
Cynthia Neeley Democrat Yea
Denise Mentzer Democrat Yea
Donavan McKinney Democrat Nay
Dylan Wegela Democrat Nay
Emily Dievendorf Democrat Nay
Erin Byrnes Democrat Nay
Helena Scott Democrat Nay
Jason M Hoskins Democrat Yea
Jason Morgan Democrat Nay
Jasper Martus Democrat Yea
Jennifer Conlin Democrat Yea
Jimmie Wilson Jr Democrat Nay
Joey Andrews Democrat Nay
John Fitzgerald Democrat Yea
Joseph Tate Democrat Yea
Julie Brixie Democrat Yea
Julie M. Rogers Democrat Yea
Kelly A Breen Democrat Yea
Kristian Grant Democrat Yea
Laurie Pohutsky Democrat Nay
Mai Xiong Democrat Yea
Matt Koleszar Democrat Nay
Matt Longjohn Democrat Nay
Mike McFall Democrat Nay
Morgan Foreman Democrat Nay
Natalie Price Democrat Nay
Penelope Tsernoglou Democrat Yea
Phil Skaggs Democrat Yea
Ranjeev Puri Democrat Nay
Reggie Miller Democrat Nay
Regina Weiss Democrat Nay
Samantha Steckloff Democrat Yea
Sharon MacDonell Democrat Yea
Stephanie A Young Democrat Nay
Stephen Wooden Democrat Yea
Tullio Liberati Jr. Democrat Yea
Tyrone Carter Democrat Yea
Veronica Paiz Democrat Nay
Will Snyder Democrat Yea
Angela Rigas Republican Yea
Ann M. Bollin Republican Yea
Bill Schuette Republican Yea
Brad Paquette Republican Yea
Bradley Slagh Republican Yea
Brian BeGole Republican Yea
Bryan Posthumus Republican Yea
Cameron Cavitt Republican Yea
Curtis S VanderWall Republican Yea
David Prestin Republican Yea
David W. Martin Republican Yea
Donni Steele Republican Yea
Douglas C Wozniak Republican Yea
Gina Johnsen Republican Yea
Greg VanWoerkom Republican Yea
Gregory Alexander Republican Yea
Gregory Markkanen Republican Yea
Jaime Greene Republican Yea
James DeSana Republican Yea
Jamie Thompson Republican Yea
Jason Woolford Republican Yea
Jay DeBoyer Republican Yea
Jennifer Wortz Republican Yea
Jerry Neyer Republican Yea
John R. Roth Republican Yea
Joseph A. Aragona Republican Yea
Joseph Fox Republican Yea
Joseph Pavlov Republican Yea
Josh Schriver Republican Yea
Karl Bohnak Republican Yea
Kathy Schmaltz Republican Yea
Ken Borton Republican Yea
Luke Meerman Republican Yea
Mark A Tisdel Republican Yea
Matt Hall Republican Yea
Matt Maddock Republican Yea
Matthew Bierlein Republican Yea
Mike Harris Republican Yea
Mike Hoadley Republican Yea
Mike Mueller Republican Yea
Nancy DeBoer Republican Yea
Nancy Jenkins-Arno Republican Yea
Parker Fairbairn Republican Yea
Pauline Wendzel Republican Yea
Phil Green Republican Yea
Rachelle Smit Republican Yea
Ron Robinson Republican Yea
Rylee Linting Republican Yea
Sarah Lightner Republican Yea
Steve Carra Republican Yea
Steve Frisbie Republican Yea
Thomas Kuhn Republican Yea
Tim Kelly Republican Yea
Timothy Beson Republican Yea
Tom Kunse Republican Yea
William Bruck 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 HB 5688 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 HB 5688?
HB 5688 is sponsored by Mike Hoadley (Republican).
What is the current status of HB 5688?
This bill has passed the House. Introduced April 16, 2026. It now moves to the second chamber.
Where can I track HB 5688?
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