MICHIGAN HOUSE BILL 4085 – MARIJUANA USE TAX

[KLAW Blog]

House Bill 4085 (2021)

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.

http://legislature.mi.gov/doc.aspx?2021-HB-4085

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