HB5085

Michigan HB5085 eliminates the excise tax on marihuana sales starting January 1, 2026.

Michigan HB5085 amends sections 3 and 13 of the 2018 Marihuana Regulation and Taxation Act to eliminate the excise tax on marihuana sales. Effective January 1, 2026, the bill removes the 10% excise tax on marihuana sales imposed on marihuana establishments and individuals selling marihuana to non-establishments or tribal marihuana businesses. The bill also defines terms such as "marihuana," "marihuana accessories," "marihuana processor," and "marihuana retailer," and outlines exceptions to the tax, including sales by tribal marihuana businesses and under the Michigan Medical Marihuana Act.