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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Your business must be registered with the State of Michigan with a Federal Employer Identification Number (FEIN) or Treasury issued TR Number.
If you don’t have one, you can easily fix that! Simply apply for a FEIN with the Internal Revenue Service.
Marihuana Retail Excise Tax (MRE) has two different license types:
Marihuana Retailer – Businesses licensed to obtain Marihuana from Marihuana establishments and sell or otherwise transfer Marihuana to Marihuana establishments and qualifying individuals.
Microbusiness - Businesses licensed to cultivate, process, package, as well as sell/transfer Marihuana to Marihuana safety compliance facilities or qualifying individuals but not other Marihuana establishments.
Note: Marihuana Retailers and Microbusinesses SHOULD NOT collect and remit the 10% excise tax until they are officially licensed by the Department of Licensing and Regulatory Affairs (LARA).