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Marihuana Retailers Excise (MRE) Tax

Marihuana Retailers Excise (MRE) Tax

About

Getting Started

Licensing

Filing Requirements

Make a Payment

Getting Familiar with MTO

Ask a Question

Due Dates

Returns and payments are due quarterly. Payments can be made online using Michigan Treasury Online (MTO). 

Note: If a due date falls on a weekend or State holiday, the return and payment are due the next business day.

Pay Online With MTO

Quarterly Due Dates

  • First Quarter – April 20
  • Second Quarter – July 20
  • Third Quarter – October 20
  • Fourth Quarter – January 20, the following calendar year

Paying in Person

Welcome Newly-Licensed Adult Use Marihuana Retailers

Your filing requirement will start the same date that your license is approved with LARA. What does this mean? Even if you are not conducting business in the State of Michigan you will need to file a return indicating that you conducted $0 worth of sales subject to MRE during the tax year.

However, if you wish to make a payment you must use the 2025 Marihuana Retailers Excise Tax Payment Voucher Form 5677.

Ask a Question

Access the eServices Business Tax Portal

eService Business Taxes is a portal where you can ask account specific or general questions that Treasury can reply to electronically. To submit a question, you will need details about the business and the Letter ID off any notice being referenced. Online responses to questions may take 7 business days to be available. If Treasury is unable to verify the information provided, the response will include a request to resubmit with updated information.

For additional resources and helpful information visit the Business Tax eServices Portal Help Center.

Payment Vouchers