Preliminary information for the Wholesale Marihuana Tax is now available.
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Beginning January 1, 2026, Michigan will impose a 24% wholesale tax on the “wholesale price” of certain sales or transfers of recreational or “adult-use” marihuana.
Public Act 23 of 2025The tax will apply to (a) the first sale or transfer of marihuana from a marihuana wholesaler to a marihuana retailer, (b) marihuana cultivated and processed for retail sale by a marihuana retailer itself (e.g., microbusinesses), and (c) sales or transfers of marihuana from medical marihuana provisioning centers to marihuana retailers.
The new 24% wholesale marihuana tax takes effect on January 1, 2026. Therefore, the tax will apply to all taxable sales and transfers of marihuana occurring on and after that date.