Filing Requirements

Filing taxes can get confusing! Are you looking to find information regarding what returns to file, when and how? Here is some helpful information below. Please, make sure you visit our Getting Started informational page before attempting to file any returns.

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.

All MRE licensed businesses must file both Sales Tax and MRE.

Now let’s get a little more familiar with what that means…

We already know that Marihuana businesses licensed to sell cannabis must be registered for sales tax with Treasury. 

Sales tax is a 6% tax on retail sales. Sales tax returns are typically required to be filed monthly, quarterly or annually.

Treasury will determine how often you need to file (monthly, quarterly, and/ or annually) and send you a letter!

Before that can happen, you must first register for sales tax through MTO. If you haven’t done so already that’s fine! Simply go to our Getting Familiar with MTO information page to learn how.

Michigan voters approved the legalization of the recreational use of Marihuana for adults 21 years of age and older.

MRE imposes an excise tax of 10% on retail Marihuana sales in addition to a 6% sales tax.

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.

As a Marihuana business, you will always be required to file a quarterly return separate from your sales tax return filing (form 5676). These filings are due the 20th of the month following the end of the tax period.

• Paper returns and/or bulk filed returns are not accepted.
• There are no annual filing requirements for MRE returns.
• All MRE returns are required to be filed on a quarterly basis.  

For example, the 1st quarter is January, February, March with the return due April 20th.

• Payments are due no later than the due date of the return but can be made any time prior.
  • Treasury accepts payments by mail, electronic funds transfer, and in-person.

• Marihuana Retailers SHOULD NOT collect and remit the 10% excise tax until they are officially licensed by LARA.
• All MRE licensees are required to file MRE tax quarterly through MTO. Quarterly returns are due on the 20^th of the month after the quarter end date using Form 5676, Marihuana Retailers Excise Tax Quarterly return. MRE return still follow the same quarterly filing due dates as our quarterly Sales Tax returns.
• There are no annual filing requirements for MRE. However, the MRE taxpayer will still have the annual sales tax return requirement. 
• MRE returns (Form 5676) can only be filed through MTO. Paper returns and Bulk filed returns are not options for MRE taxpayers.
• If a Taxpayer is Licensed for Multiple Locations, then they are obligated to file for each location individually.
• If a location's license started on the last day of the quarter, the taxpayer is obligated to file for that quarter.
• If a Taxpayer is licensed for multiple locations and one of the locations doesn’t have business for one quarter, the taxpayer is obligated to file a zero return for that location where there is no business.

You can easily make your tax payments via the options below! If you are unfamiliar with how to navigate MTO please go to our Getting Familiar with MTO informational page.

• Payments can be made via Michigan Treasury Online (MTO)  using an e-check or credit card (fees are applicable).
• All cash payments for MRE must include form 5677 Marihuana Retailers Excise Tax Payment Voucher.
• All cash payments for SUW must include form 5094 Sales, Use and Withholding Payment Voucher.
• All Collection cash offices are open during the hours listed below and accepting payments by appointment only.  We are accepting any payment amounts (no-limits) at each office.
• Marihuana tax payments are accepted by appointment only during the hours listed below between the 17th and 23rd of each month, excluding weekends.
  
  

Paying at a Field Office

Contact LARA at 517-284-6389

Payments may be made at the LARA facility located at: 2407 N. Grand River, Lansing, 48906" To make an appointment please go to:  https://outlook.office365.com/owa/calendar/LARACashiering@StateofMichigan.onmicrosoft.com/bookings/

Visit the Department of Treasury Field Offices page for office locations, contact information, or payment scheduling information.