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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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.
Michigan Administrative Code Rules on Taxation of Marihuana Sales
RAB 2023-25 - Taxation of Adult-Use (Recreational) Marihuana Under the Michigan Regulation and Taxation of Marihuana Act
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