Michigan: Marijuana Tax Handbook
Michigan Marijuana Tax Rate
|Sales Tax Medical||Excise Tax Medical||Max Medical Tax||Sales Tax Recreational||Excise Tax Recreational||Max Recreational Tax|
2022 Michigan Marijuana Tax Handbook
Michigan patients are required to pay a 6.00% sales tax on every purchase of medical marijuana. There is no additional excise tax on medical marijuana in Michigan.
Michigan consumers are required to pay a 6.00% sales tax on every purchase of marijuana for personal use. There is also an additional excise tax of 10% on every purchase of marijuana for personal use.
About Michigan Marijuana Tax
Medical marijuana is not exempt from sales tax as it is not a drug that is dispensed pursuant to a prescription nor is it a food or food ingredient.
The excise tax applies to the sales price for recreational marijuana sold or otherwise transferred by a marijuana retailer or marijuana microbusiness to anyone other than a marijuana grower, processor, secure transporter, or any other type of marijuana related business licensed by the marijuana regulatory agency.
What is the most recent revenue statistic for Michigan?
In 2020, the 10% excise tax brought in revenues of $31 million.
According to the Michigan Treasury:
- 15% to municipalities in which a marijuana retail store or micro business is located
- 15% to counties in which a marijuana retail store or micro business is located
- 35% to the School Aid Fund to be used for K-12 education
- 35% to the Michigan Transportation Fund for use in the repair and maintenance of roads and bridges
Is the Michigan Marijuana Tax Weight-Based or Percentage-of-price-Based?
Michigan's marijuana program uses a Percentage-of-price tax system. This means that the tax charged is calculated using the retail price of the Marijuana at the time of purchase.
Does Michigan have a Controlled Substances Tax?
Michigan does not have a Controlled Substances tax involving Marijuana.
How do Michigan's marijuana taxes compare to the states around it?
Note: It is illegal to transport marijuana accross state lines.
For more information about Michigan Marijuana Taxes, visit the Michigan Marijuana Tax page.