The bill amends the "Michigan Regulation and Taxation of Marihuana Act" by updating definitions and provisions related to cannabis regulation. Key insertions include the clarification of terms such as "cannabis regulatory agency," "cultivate," and "Indian lands," which are essential for understanding the scope of the law. Additionally, the bill introduces a new definition for "qualifying Indian tribe," which outlines the conditions under which an Indian tribe can impose taxes on marihuana sales from tribal businesses. Notably, it specifies that beginning January 1, 2026, certain tax provisions will no longer apply, indicating a shift in the regulatory framework for marihuana sales.

Furthermore, the bill modifies the tax structure imposed on marihuana establishments, establishing a 10% excise tax on sales to individuals outside of marihuana establishments or tribal marihuana businesses. This tax will also cease to apply starting January 1, 2026. The bill outlines the responsibilities of the Department of Treasury in administering these taxes and allows for the promulgation of rules regarding payment and collection methods. Overall, the amendments aim to refine the regulatory landscape for marihuana in Michigan, particularly concerning tribal businesses and taxation.

Statutes affected:
House Introduced Bill: 333.27953, 333.27963