HOUSE BILL NO. 4085
February 02, 2021, Introduced by Reps. Cynthia Johnson, Tyrone Carter and Jones and referred to the Committee on Tax Policy. |
A bill to amend 1937 PA 94, entitled
"Use tax act,"
(MCL 205.91 to 205.111) by adding section 4ii.
the people of the state of michigan enact:
Sec. 4ii. (1) The tax under this act does not apply to the storage, use, or consumption of marihuana and marihuana-infused product by a registered qualifying patient.
(2) As used in this section, "marihuana", "marihuana-infused product", and "registered qualifying patient" mean those terms as defined in section 102 of the medical marihuana facilities licensing act, 2016 PA 281, MCL 333.27102.