Preliminary information for the Wholesale Marihuana Tax is now available.
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Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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A person is an individual, corporation, limited liability company, partnership of any type, trust, or other legal entity.
A wholesaler is any “marihuana establishment” as that term is defined under the Michigan Regulation and Taxation of Marihuana Act (MRTMA) that makes wholesale sales of marihuana to marihuana retailers licensed under MRTMA.
A marihuana retailer is any “marihuana retail licensee” which is defined as a Cannabis Regulatory Agency (CRA) licensee that holds a license issued under MRTMA authorizing it to make retail sales of marihuana to individuals over 21 years of age.
In general, “affiliated persons” are entities related by ownership. Specifically, the law defines an “affiliated person” as “a person that, directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with, another person”. Generally, direct control means ownership of more than 50% of an entity, while indirect control means control exercised through a chain of other companies, such as a parent company that controls a subsidiary, which in turn controls another subsidiary; the parent has indirect control over the second-level subsidiary.
A “non-affiliated person” is a person that IS NOT, directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with, another person.