In observance of Veterans Day, all State of Michigan offices, including the Department of Treasury, will be closed on Tuesday, November 11. We honor and thank all who have served. Regular business hours will resume on Wednesday, November 12.
Preliminary information for the Wholesale Marihuana Tax is now available.
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.