Cannabis Tax Rates in Michigan

Michigan (MI)Recreational & Medical

This state has legalized both recreational and medical cannabis.

Tax Rate Breakdown

State Excise Tax
10%
on cannabis sales
State Sales Tax
6%
additional
Max Effective Rate
16%
combined max rate
Local Taxes AllowedNo
Medical Tax Rate6% sales tax only
Annual Revenue (2024)$300M
Tax Structure10% excise tax plus 6% state sales tax. No local cannabis taxes permitted.

Overview

Michigan has one of the more straightforward cannabis tax structures in the country. Recreational cannabis is subject to a 10% excise tax on top of the standard 6% state sales tax, for a total effective rate of 16%. Local governments are not permitted to levy additional cannabis-specific taxes, keeping the rate uniform statewide. Medical cannabis is exempt from the excise tax and only pays the 6% state sales tax. Revenue is split between municipalities, counties, the School Aid Fund, and the Michigan Transportation Fund.

Key Facts

Frequently Asked Questions

What is the total cannabis tax rate in Michigan?+
The total effective rate is 16% statewide: 10% excise tax plus 6% state sales tax. No local taxes are permitted.
Where does Michigan cannabis tax revenue go?+
Revenue is distributed: 15% to municipalities hosting cannabis businesses, 15% to counties, 35% to the School Aid Fund, and 35% to the Michigan Transportation Fund.
Do medical patients pay less tax in Michigan?+
Yes. Medical patients pay only the 6% state sales tax and are exempt from the 10% excise tax.

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Disclaimer: The information on this page is provided for educational and informational purposes only and does not constitute tax or legal advice. Cannabis remains illegal under US federal law. Michigan tax rates and regulations are subject to change and may vary by local jurisdiction. Tax rates, revenue figures, and program details described here are based on publicly available information and may not reflect the most current regulations. Always verify current tax rates with official Michigan state tax authorities and consult with a qualified tax professional. Cannabismarketcap does not guarantee the accuracy or completeness of any information presented.