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“General sales tax act,”

(MCL 205.51 to 205.78) by adding section 4ii.


Sec. 4ii. (1) The sale of marihuana from a registered primary caregiver or licensed specialty medical grower to a registered qualifying patient as authorized under the Michigan Medical Marihuana Act, 2008 IL 1, MCL 333.26421 to 333.26430, is exempt from the tax imposed by this act.

(2) As used in this section, “licensed specialty medical grower”, “marihuana”, “registered primary caregiver”, and “registered qualifying patient” mean those terms as defined in section 3 of the Michigan Medical Marihuana Act, 2008 IL 1, MCL 333.26423.

Enacting section 1. This amendatory act does not take effect unless all of the following bills of the 101st Legislature are enacted into law:

(a) Senate Bill No.____ or House Bill No. 5301 (request no. 04173’21).

(b) Senate Bill No.____ or House Bill No. 5300 (request no. 04218’21).

(c) Senate Bill No.____ or House Bill No. 5319 (request no. 04327’21).

(d) Senate Bill No.____ or House Bill No. 5302 (request no. 04330’21).

See House Legislative Analysis of these bills

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