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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If a taxpayer elects to file using combined apportionment it means companies operating as a unitary business are treated as if they are one company for apportionment purposes. The sales factor is determined as a ratio of the combined Michigan sales and combined total sales, after the elimination of intercompany sales, of all entities that are unitary. The sales factor ratio is applied to the combined income (loss), included in adjusted gross income, of all the unitary companies.