Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
Be aware! Scam text messages are circulating, falsely claiming to be from the Michigan Department of Treasury. These fraudulent messages attempt to deceive you into providing or updating your bank account information. Treasury will never text you for sensitive data. If you receive such a message, do not respond, click any links, or share any information. Delete it immediately.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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Michigan voters approved the legalization of the recreational use of Marihuana for adults 21 years of age and older. The resulting legislation known as the Michigan Regulation and Taxation of Marihuana Act (MRTMA) imposes an excise tax of 10% on retail Marihuana sales in addition to a 6% sales tax. Both the Marihuana Retailers Excise (MRE) Tax of 10% and sales tax of 6% are administered by the Department of Treasury.
MCL 333.26424 Michigan Medical Marihuana Act
MCL 333.27951 - MCL 333.27967 Michigan Regulation and Taxation of Marihuana Act
MCL 333.27101 - MCL 333.27801 Medical Marihuana Facilities Licensing Act
MCL 205.51 - MCL 205.78 Sales Tax Act