• Filing Returns

    Filing Returns

    Filing taxes can get confusing! Are you looking to find information regarding what returns to file, when and how? Here is some helpful information below. Please, make sure you visit our Getting Started informational page before attempting to file any returns.

    Your filing requirement will start the same date that your license is approved with LARA. What does this mean? Even if you are not conducting business in the State of Michigan you will need to file a return indicating that you conducted $0 worth of sales subject to MRE during the tax year.

    All MRE licensed businesses must file both Sales Tax and MRE.

    Now let’s get a little more familiar with what that means…

  • Sales Tax

    Sales Tax

    We already know that Marihuana businesses licensed to sell cannabis must be registered for sales tax with Treasury. 

  • What is Sales Tax?

    What is Sales tax?

    Sales tax is a 6% tax on retail sales. Sales tax returns are typically required to be filed monthly, quarterly or annually.

  • How will you know how often to file sales tax returns?

    How will you know how often to file sales tax returns?

    Treasury will determine how often you need to file (monthly, quarterly, and/ or annually) and send you a letter!

    Before that can happen, you must first register for sales tax through MTO. If you haven’t done so already that’s fine! Simply go to our Getting Familiar with MTO information page to learn how.

  • MRE Tax

    MRE Tax

    Michigan voters approved the legalization of the recreational use of Marihuana for adults 21 years of age and older.

  • What is the MRE tax?

    What is the MRE tax?

    MRE imposes an excise tax of 10% on retail Marihuana sales in addition to a 6% sales tax.

  • How will I know how often to file MRE returns?

    How will I know how often to file MRE returns?

    Your filing requirement will start the same date that your license is approved with LARA. What does this mean? Even if you are not conducting business in the State of Michigan you will need to file a return indicating that you conducted $0 worth of sales subject to MRE during the tax year.

    As a Marihuana business, you will always be required to file a quarterly return separate from your sales tax return filing (form 5676). These filings are due the 20th of the month following the end of the tax period.

    • Paper returns and/or bulk filed returns are not accepted.
    • There are no annual filing requirements for MRE returns.
    • All MRE returns are required to be filed on a quarterly basis.  

    For example, the 1st quarter is January, February, March with the return due April 20th.

    • Payments are due no later than the due date of the return but can be made any time prior.
      • Treasury accepts payments by mail, electronic funds transfer, and in-person.
  • MRE Filing Requirements

    Marihuana Retailer Excise Tax (MRE) Filing Requirements

    • Marihuana Retailers SHOULD NOT collect and remit the 10% excise tax until they are officially licensed by LARA.
    • All MRE licensees are required to file MRE tax quarterly through MTO. Quarterly returns are due on the 20th of the month after the quarter end date using Form 5676, Marihuana Retailers Excise Tax Quarterly return. MRE return still follow the same quarterly filing due dates as our quarterly Sales Tax returns.
    • There are no annual filing requirements for MRE. However, the MRE taxpayer will still have the annual sales tax return requirement. 
    • MRE returns (Form 5676) can only be filed through MTO. Paper returns and Bulk filed returns are not options for MRE taxpayers.
    • If a Taxpayer is Licensed for Multiple Locations, then they are obligated to file for each location individually.
    • If a location's license started on the last day of the quarter, the taxpayer is obligated to file for that quarter.
    • If a Taxpayer is licensed for multiple locations and one of the locations doesn’t have business for one quarter, the taxpayer is obligated to file a zero return for that location where there is no business.
  • MRE Payments

    Marihuana Retailers Excise Tax (MRE) Payments

    You can easily make your tax payments via the options below! If you are unfamiliar with how to navigate MTO please go to our Getting Familiar with MTO informational page.

    • Payments can be made via Michigan Treasury Online (MTO)  using an e-check or credit card (fees are applicable).
    • Cash payments under $10,000 can be made at any Treasury Field Office.
    • Cash payments over $10,000 can be made at select locations.
    • All cash payments must include form 5677 Marihuana Retailers Excise Tax Payment Voucher Form.

    Payment Vouchers

    Note: Marihuana Retailer Excise tax (MRE) returns and payments are made separately from any other tax obligations. (Sales, Use and Withholding, etc.)