MRE Tax Transition

On November 12, 2026, Marijuana Retailers Excise (MRE) Tax will move from Michigan Treasury Online (MTO), the Business Tax eService, and the Tax Professionals eService to the MiTreasury eServices-Business Portal in the new Michigan Treasury eServices platform.

After the transition, taxpayers and third-party preparers will use the MiTreasury eServices-Business Portal to:

• File and pay MRE Tax,
• View and update MRE Tax account information, and
• Correspond directly with Treasury about MRE Tax.

Other taxes currently filed in MTO, including Sales Tax, will remain in MTO.

• October 1 through October 20, 2026: File and pay third quarter 2026 MRE Tax in MTO by October 20.
• October 30 through November 11, 2026: After the third quarter 2026 deadline, MRE Tax will not be available in any web platform until it is launched in Michigan Treasury eServices. Taxpayers who file and pay late may incur penalties and interest because tax returns or payment cannot be submitted during this period.
• November 12, 2026: MRE Tax becomes available in Michigan Treasury eServices. Going forward, use the MiTreasury eServices-Business Portal to file and pay MRE Tax.

• The web platform used to file, pay, and view/update tax account information for MRE Tax will change from MTO to Michigan Treasury eServices.
• Currently, MRE Tax returns are reported by location. Any tax period filed after October 30, 2026, must file separate MRE returns for each license number. Locations with multiple licenses must file multiple tax returns each period.
• The web platform used to ask questions and correspond with Treasury about MRE Tax will change from the Business Tax eService/Tax Professionals eService to Michigan Treasury eServices.

Michigan Treasury eServices offers three ways to interact with a tax account. Different functionality is available based on the access level established between your user profile and the tax account.

• Guest Services: This is the lowest level of access. Taxpayers and third-party providers do not need to log in to use Guest Services. At this access level, users can make payments and respond to letters.
• Logged-In Services: Logging in unlocks additional functionality, including submitting tax returns, registering taxes, and secure messaging with Treasury.
• Connected Services: This is the highest level of access. Users can connect their personal user profile to the MRE Tax account in Michigan Treasury eServices. This access level unlocks protected features such as accessing tax records and retrieving copies of Treasury letters. Connections established in MTO between your personal user profile and the MRE tax account will not carry over. Step-by-step guidance for connecting to a tax account through the MiTreasury eServices-Business Portal will be available soon.

Michigan Treasury eServices uses MiLogin; MiTreasury eServices-Business Portal leverages the MiLogin for Business environment.

MiLogin is the State of Michigan’s identity management and authentication network for online platforms. MiLogin streamlines the public’s interactions by eliminating the need for different user profiles (username and password) for web applications across and within state departments. Your MiLogin profile is personal – regardless of the MiLogin environment the web application leverages for sign in services. It is essential to use MiLogin correctly; ensure your profile information is specific to you and up to date.

If you already have a username and password for any of the following web platforms, you can use the same credentials to log in to the MiTreasury eServices-Business Portal:

• Michigan Treasury Online (MTO),
• Business Tax eService,
• Collections eService (business services and account representative services portals), or
• Any other State of Michigan online service within MiLogin for Business.

You can check whether your email address is associated with a MiLogin for Business user profile by looking up your MiLogin for Business user ID.

Once MRE Tax is available in Michigan Treasury eServices, you will be able to file and pay MRE Tax on day one.

File

1. Go to michigan.gov/mitreasuryeservices.
2. Select the MiTreasury eServices-Business Portal.
3. Use the Sign in with MiLogin for Business button.
4. From the Summary page, in the Submit Forms section, use the "File a Tax Return" link.
5. On the File a Tax Return page, in the Marijuana section, use the “Marijuana Retailers Excise Tax Quarterly Return” link.

Pay

1. Go to michigan.gov/mitreasuryeservices.
2. Select the MiTreasury eServices-Business Portal.
3. Choose whether to use Guest Services or sign in, and whether to make a payment separate from a return or while filing a return:
1. Guest Services – make a payment separate from filing a tax return.
1. From the landing page, in the Refunds and Payments section, use the “Make a Payment” link.
2. Follow the prompts and provide necessary information to complete scheduling the payment.
2. Logged-In or Connected Services – make a payment separate from filing a tax return.
1. Use the Sign in with MiLogin for Business button.
2. From the Summary page, in the Submit a Payment section, use the “Make a Payment” link.
3. Follow the prompts and provide necessary information to complete scheduling the payment.
3. Logged-In or Connected Services – file and pay a tax return.
1. Use the Sign in with MiLogin for Business button.
2. From the Summary page, in the Submit Forms section, use the “File a Tax Return” link.
3. On the File a Tax Return page, in the Marijuana section, use the “Marijuana Retailers Excise Tax Quarterly Return” link.
4. Follow the prompts and provide necessary information to complete the return submission.
5. If the return indicates a tax payment due, follow the prompts and provide the necessary information to complete scheduling the payment.