MichiganVotes.org: Michigan Laws, Bills and Votes
using concise, plain and objective descriptions
using concise, plain and objective descriptions
Legislation watch
2013 Senate Bill 659: Impose “Amazon tax” on internet purchases
Public Act 554 of 2014
Introduced by Sen. Jim Ananich D-Genesee County on October 31, 2013
To impose the state use tax on many catalog or internet purchases made from sellers outside the state, by placing in statute a broad definition of “nexus,” or affiliation with a different business that located in Michigan, in the manner pioneered by internet retailer Amazon.com. Out of state sellers the meet this definition would have to collect Michigan use tax. Official Text and Analysis.
Referred to the Senate Economic Development Committee on October 31, 2013
Reported in the Senate on December 4, 2014
With the recommendation that the substitute (S-2) be adopted and that the bill then pass.
Received in the House on December 11, 2014
Reported to the House Tax Policy Committee on December 11, 2014
Amendment offered by Rep. Rob VerHeulen R-Walker on December 19, 2014
To establish Oct. 1, 2015 as the effective date of the new tax collection requirement.
The amendment passed by voice vote in the House on December 19, 2014
To impose the state use tax on catalog or internet purchases made from sellers outside the state with affiliates inside the state, in the manner pioneered by internet retailer Amazon.com.
Received in the Senate on December 19, 2014
Signed by Gov. Rick Snyder on January 15, 2015