DEPARTMENT OF TREASURY
STATE TREASURER
TAXATION OF ADULT-USE (RECREATIONAL) MARIHUANA RULES
(By authority conferred on the department of treasury by section 3 of 1941 PA 122,
MCL 205.3, and by section 13 of the Michigan regulation and taxation of marihuana act,
2018 IL 1, MCL 333.27963)
TAXATION OF ADULT-USE (RECREATIONAL) MARIHUANA RULES
R 205.150 “Sales price” definition.
Rule 150. As used in these rules, “sales price” means the total amount of
consideration, including cash, credit, property, services, or any other valuable
consideration given in exchange for marihuana.
History: 2020 MR 3, Eff. Feb. 6, 2020.
R 205.151 “Bundled transactions”.
Rule 151. (1) If property or services other than marihuana are bundled and sold in a
single transaction in violation of section 13(2) of the Michigan regulation and taxation of
marihuana act, 2018 IL 1, MCL 333.27963(2), the entire sales price of the transaction,
including the property or services that do not constitute marihuana, is subject to the tax
imposed by section 13(1) of the Michigan regulation and taxation of marihuana act, 2018
IL 1, MCL 333.27963(1).
(2) As used in this rule, “bundled transaction” means the retail sale of marihuana
together with 1 or more other products or services that includes both of the following:
(a) The products or services are distinct and identifiable.
(b) The marihuana and the products or services, or both, are sold for 1 non-itemized
price.
(3) A retail sale for which an invoice is given that separately itemizes marihuana from
non-marihuana property or services does not constitute a “bundled transaction.”
History: 2020 MR 3, Eff. Feb. 6, 2020.
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