Considering doing business in the State of Michigan? How exciting!
Here are some easy steps to help you get started! First, your business will need to receive a marijuana license from the Michigan Department of Licensing and Regulatory Affairs (LARA). Part of the licensing requirements includes completing an Attestation Form. Once completed you can email this form to Treasury at Treas-MI-Marihuana-Tax@michigan.gov or fax: 517-636-4520.
If you have not yet been issued a license or have questions regarding obtaining a license visit the Cannabis Regulatory Agency website.
Note: 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 you had $0 sales.
Create a personal Michigan Treasury Online (MTO) account!
This step is very important because Marihuana tax returns are only available on our free web service, MTO. You can set up your MTO user profile and then log in. Don’t worry – it's quick and we won’t ask you any personally identifiable or sensitive information.
Have questions about this step? Visit our Getting Familiar with MTO information page before getting started.
E-Register for Taxes
Before filing any tax returns, you need to register your business with Treasury. Once you log in, click the Start a New Business (E-Registration) button near the middle of the MTO homepage.
NOTE: Marihuana tax is not part of the registration application. Use the application to add sales tax and any other applicable business tax to your registration.
Connect to Your Business
After we process your registration application, you can connect your personal MTO profile to your business account to start interacting with Treasury through different Tax Services:
- Manage Business Registration – view and update Treasury registration, submit Power of Attorney forms, control MTO user access to business information, and more!
- Sales, Use, and Withholding (SUW) taxes – file, pay, amend, view and print returns and payments, retrieve letters sent by Treasury, retrieve your sales tax license, and more!
- Marihuana Retailer Excise (MRE) tax – add marihuana tax to your Treasury registration, file, pay, amend, view and print returns, manage business locations, and more!