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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A disregarded entity owned by a Unitary Business Group (UBG) member cannot claim the Research and Development (R&D) Tax Credit on its own. However, its Michigan Qualified Research Expenses (MQREs) may still count toward the group’s credit if the UBG meets the eligibility requirements.
Employees of a disregarded entity cannot be counted when determining the employer size of the UBG. The disregarded entity is treated as a separate employer for this purpose.