Bill > HB4951

This bill establishes a comprehensive taxation system for marihuana sales in Michigan, primarily aimed at funding road infrastructure. Beginning January 1, 2026, the bill imposes a 24% excise tax on the wholesale price of marihuana at three key transaction points: when marihuana is first transferred from a marihuana establishment to a retail licensee, when a retail licensee cultivates and processes marihuana for sale, and when a provisioning center transfers marihuana to a retail licensee. The bill creates a Comprehensive Road Funding Fund in the state treasury, which will receive a portion of the tax revenue - specifically $3,000,000 in the 2025-2026 fiscal year and $500,000 in subsequent years, with potential annual adjustments for inflation. The Department of Treasury will administer the tax collection, prescribe necessary forms, and ensure compliance. Marihuana businesses must file periodic returns and remit taxes, with the fund designed to support road infrastructure implementation and administration. The bill's implementation is contingent upon the passage of three related House Bills, and it is structured to provide a sustainable funding mechanism for road maintenance while regulating the marihuana industry's tax obligations.

Budget and Finance

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4951