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Marijuana Taxes - Revenue Administrative Bulletins

A Revenue Administrative Bulletin (RAB) is a directive issued by the Bureau of Tax Policy.  Its purpose is to promote uniform application of tax laws throughout the State by the Bureau of Tax Policy personnel and provide information and guidance to taxpayers.  A Revenue Administrative Bulletin states the official position of the Department, has the status as precedent in the disposition of cases unless and until revoked or modified, and may be relied on by taxpayers in situations where the facts, circumstances and issues presented are substantially similar to those set forth in the Bulletin.  A taxpayer must consider the effects of subsequent legislation, regulations, court decisions and Bulletins when relying on a Revenue Administrative Bulletin.  See RAB 2016-20 for further information.

All Marijuana (Marihuana) Taxes - Revenue Administrative Bulletins

Number Tax Title Replaces Replaced by
2026-3 Wholesale Wholesale Marihuana Tax
2023-25 Michigan Regulation and Taxation of Marihuana Act Taxation of Adult-Use (Recreational) Marihuana Under the Michigan Regulation and Taxation of Marihuana Act 2020-17
2022-26 Michigan Regulation and Taxation of Marihuana Act Treatment of Ordinary and Necessary Expenses for Certain Marihuana Establishments
2020-17 Michigan Regulation and Taxation of Marihuana Act Taxation of Adult-Use (Recreational) Marihuana Under the Michigan Regulation and Taxation of Marihuana Act 2019-17 2023-25
2019-17 Michigan Regulation and Taxation of Marihuana Act Taxation of Adult-Use (Recreational) Marihuana Under the Michigan Regulation and Taxation of Marihuana Act
2020-17
2018-2 Marihuana Provisioning Center Tax Marihuana Provisioning Center Tax and Sales and Use Tax Treatment of Marihuana