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
Search is currently unavailable. Please try again later.
The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
Please choose a year from the list below:
Complete Form 5095 before filing your return on MTO:
2025: 5095, SUW Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet
2024: 5095, SUW Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet
2023: 5095, SUW Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet
2022: 5095, SUW Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet
2021: 5095, SUW Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet
2020: 5095, SUW Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet
2019: 5095, SUW Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet
Complete Form 5099 before filing your return on MTO:
2025: 5099, 2025 SUW 4% and 6% Monthly/Quarterly and Amended Monthly/Quarterly Worksheet
2024: 5099, 2024 SUW 4% and 6% Monthly/Quarterly and Amended Monthly/Quarterly Worksheet
2023: 5099, 2023 SUW 4% and 6% Monthly/Quarterly and Amended Monthly/Quarterly Worksheet
2022: 5099, 2022 SUW 4% and 6% Monthly/Quarterly and Amended Monthly/Quarterly Worksheet
2021: 5099, 2021 SUW 4% and 6% Monthly/Quarterly and Amended Monthly/Quarterly Worksheet
2020: 5099, 2020 SUW 4% and 6% Monthly/Quarterly and Amended Monthly/Quarterly Worksheet
2019: 5099, 2019 SUW 4% and 6% Monthly/Quarterly and Amended Monthly/Quarterly Worksheet
Complete Form 5677 for early payments:
2025: Marihuana Retailers Excise Tax Payment Voucher
2024: Marihuana Retailers Excise Tax Payment Voucher
2023: Marihuana Retailers Excise Tax Payment Voucher
2022: Marihuana Retailers Excise Tax Payment Voucher
2021: Marihuana Retailers Excise Tax Payment Voucher