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 PEO is disqualified based on amounts paid to its own officers and employees. MCL 206.671(8). Individuals leased to a PEO's client are not considered for calculating the PEO's disqualifiers. Under MCL 206.671, an entity is disqualified from taking the small business alternative credit if more than $180,000 is paid to a shareholder or officer. The term "shareholder" is defined as a person who owns outstanding stock in a corporation or a person that is a member of a business entity which files as a corporation at the federal level. MCL 206.609(5). Similarly, the term "officer" is defined to mean an officer of a corporation, including a person performing duties similar to an officer. MCL 206.617(10)(g).