I have read the Policy Brief put out by the Mackinac Center, the Citizen Research Center Report and reread SB 821 and I am still more convinced than ever that this is bad for individual taxpayers.
From the Mackinac Policy Brief:
"The Use tax is similar to a sales tax — both are assessed on the price of a purchased product. The difference is that a sales tax is levied on the sellers of goods and services, whereas a Use tax is levied on the
user of a good or service. Some items that are subject
to Michigan’s Use tax include vehicles, boats,
snowmobiles and aircraft, in addition to goods
purchased over the Internet or via catalog."
"The Use tax is similar to a sales tax — both are assessed on the price of a purchased product. The difference is that a sales tax is levied on the sellers of goods and services, whereas a Use tax is levied on the
user of a good or service. Some items that are subject
to Michigan’s Use tax include vehicles, boats,
snowmobiles and aircraft, in addition to goods
purchased over the Internet or via catalog."
This means they can come after you instead of the business.
There is also a description of the duties of the Authority responsibilities in SB 821 I think you should read. Just ask and I will send you the bill. Believe me when I say I am not anti business. But, if they are going to do this they should do it right.