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 flow-through entity is a business type that passes income and deductions to its owners, who typically report those items on their own income tax returns.
The Michigan Income Tax Act defines a flow-through entity for purposes of the Research and Development (R&D) Tax Credit as any of the following:
This term is defined under Michigan Compiled Law (MCL) 206.701(d).
Any entity disregarded or treated as a corporation under MCL 206.699 would not be considered a flow-through entity for the R&D Tax Credit. Common examples include: