HOUSE BILL NO. 4542

May 02, 2019, Introduced by Reps. Webber, Afendoulis, Tate and Yancey and referred to the Committee on Tax Policy.

A bill to amend 1933 PA 167, entitled

"General sales tax act,"

(MCL 205.51 to 205.78) by adding section 2c.

the people of the state of michigan enact:

Sec. 2c. (1) In addition to the presumptions under section 2b, a seller of tangible personal property is presumed to be engaged in the business of making sales at retail of tangible personal property in this state if the seller meets either of the following conditions:

(a) The seller's total cumulative gross receipts from sales to purchasers in this state exceed $100,000.00 during the immediately preceding 12 months.

(b) The seller sold tangible personal property to purchasers in this state in 200 or more separate transactions during the immediately preceding 12 months.

(2) This section applies regardless of whether the seller has a physical presence in this state.

(3) This section applies to transactions occurring on or after October 1, 2018. The 12 months before October 1, 2018 are included as part of the immediately preceding 12 months for purposes of subsection (1).