Preliminary information for the Wholesale Marihuana Tax is now available.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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Issued: November 25, 2025
Pursuant to MCL 207.1008, the Department of Treasury shall calculate the motor fuel tax rate. Under recently passed legislation (Public Act 20 of 2025), MCL 207.1008 states: Beginning January 1, 2026 through December 31, 2026, the cents-per-gallon rate on motor fuel is equal to the product of 51 cents multiplied by 1 plus the lesser of 0.05 or the inflation rate and rounding up the product to the nearest 1/10 of a cent. For reference, the cents-per-gallon rate on motor fuel for CY 2025 was 31.0 cents per gallon.
Using the definition of inflation rate in MCL 207.1003(3)(l), the inflation rate for the CY 2025 calculation is calculated as follows: (1) The average of the 12 monthly values for October 2023 through September 2024; (2) The average of the 12 monthly values for October 2024 through September 2025; (3) The ratio of (2) divided by (1) minus one is calculated to arrive at the percent change.
Based on data released through October 24, 2025, by the United States Department of Labor, the inflation rate for the fiscal year ending September 30, 2025, as measured by the U.S. CPI for all urban consumers, is a 2.7 percent increase.
Therefore, the recently released CY 2026 motor fuel tax rate of 51.0 cents (the rate set by Public Act 20 of 2025, MCL 207.1008), increased by 2.7 percent, equates to: 51.0 cents per gallon x 1.027 = 52.377 cents per gallon.
Under MCL 207.1008, the motor fuel tax rate, which is to be round up to the nearest 1/10 of a cent, that will be in effect on January 1, 2026, is 52.4 cents per gallon.