Wholesale Marijuana Tax Quarterly Return Tutorial

Log into the MiTreasury eServices - Business Portal.

For detailed instructions, see the Log In tutorial.

How you initiate a Wholesale Marijuana Tax quarterly return will depend on whether you have connected your user profile to the business’ Wholesale Marijuana Tax account in the MiTreasury eServices - Business Portal.

For detailed instructions on connecting to a tax account see the Connect to a Business Tax Account as a Responsible Party tutorial or Request Third Party Access tutorial.

Not connected to any tax accounts:

1. From the Summary page, in the Submit Forms section, use the File a Tax Return link.
2. On the File a Tax Return page, in the Marijuana section, use the Wholesale Marijuana Tax Quarterly Return link and follow the prompts to identify the tax account.

Connected to other tax accounts, but not the Wholesale Marijuana Tax account being filed:

1. Navigate to the More page. In the Payments and Returns section, use the File a One Time Return link. Use the Wholesale Marijuana Tax Quarterly Return link and follow the prompts to identify the tax account.
2. To establish a connection to this tax account, navigate to the Business Management section of the More page. Use the Access Existing Tax Accounts link if you are a responsible party of the entity. Otherwise, use the Request Third Party Access link.

Connected to the Wholesale Marijuana Tax account being filed:

1. From the Summary page, use the File Return link corresponding to the quarter you wish to file.
2. Alternatively, you can choose the View Returns and Periods link, then select the period you wish to file. iii. To amend an already filed return, you will use the View or Amend Return link.

Before beginning the return, review the list of information required for the return.

Use the Next button to continue.

Verify the pre-populated license information. Use the Next button to continue.

Verify the pre-populated business address. Use the Next button to continue.

Enter the CRA License address information. Use the Verify Address button to verify the address.

Use the Next button to continue.

Use either of the Yes or No buttons to answer whether the filing entity had any Affiliated Transactions and any Non-Affiliated Transactions.

Use the Next button to continue.

Learn more about affiliated and non-affiliated persons.

For Affiliated Transactions:

1. Use the Add a Record link to add an affiliated business you transacted with during the reporting quarter. Enter the License Type, License Number, Account ID, and Business Name for the affiliated business you transacted with. Then, enter the address information for that licensee. Use the Verify Address button to verify the address.
2. Repeat this process to add all affiliated businesses you transacted with during the reporting quarter. Then, use the Next button.
3. In the License Number column of the table, choose a license number. Then, in the Marijuana Type column, select a type of marijuana product sold or transferred to that licensee during the reporting quarter. In the Quantity Sold column, enter the total quantity of the selected product that was sold or transferred to the licensee in the reporting quarter (unit of measure located in the next column). If more than one transaction of the same product type occurred with a licensee during a quarter, combine the quantities and report the total.
4. Fill out additional rows in the table until all affiliated transactions for the reporting quarter have been documented. Then, use the Next button.

For Non-Affiliated Transactions:

1. Use the Add a Record link to add a non-affiliated business you transacted with during the reporting quarter. Enter the License Type, License Number, Account ID, and Business Name for the non-affiliated business you transacted with. Then, enter the address information for that licensee. Use the Verify Address button to verify the address.
2. Repeat this process to add all non-affiliated businesses you transacted with during the reporting quarter. Then, use the Next button.
3. In the License Number column of the table, choose a license number. Then, in the Marijuana Type column, select a type of marijuana product sold to that licensee during the reporting quarter. In the Quantity Sold column, enter the total quantity of that selected product that was sold to the licensee in the reporting quarter (unit of measure located in the next column). If more than one transaction of the same product type occurred with a licensee during a quarter, combine the quantities and report the total. Then, in the Total Wholesale Amount column, enter the total amount of money received for the quantity of the product sold.
4. Fill out additional rows in the table until all non-affiliated transactions for the reporting quarter have been documented. Then, use the Next button.

Review the wholesale marijuana transaction details. Use the Next button to continue.

Review the details on amount due. Use the Next button to continue.

Review the wholesale marijuana return summary. Use the Next button to continue.

Choose when you would like to pay:

To pay your return balance now:

1. Choose an electronic payment option and enter the required details to schedule your payment. Use the Next button to continue.
2. Check the box to confirm you are submitting the payment amount to the Michigan Department of Treasury and the quarterly Wholesale Marijuana Tax return filing. Use the Submit button to continue.

To pay your return balance later:

1. Choose the Pay Later option. When you are ready to schedule the payment, you may send a paper payment or schedule an electronic payment separately. Use the Next button to continue.
2. Check the box to confirm you are filing the quarterly Wholesale Marijuana Tax return. This serves as your electronic signature. Use the Submit button to continue.

You will see a message that confirms Treasury received your submission(s). Use the OK button to return to the MiTreasury eServices - Business Portal summary page.