Bill Text: MI HB4086 | 2021-2022 | 101st Legislature | Introduced
Bill Title: Sales tax: collections; tax collection on medical marihuana sales; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ii.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2021-02-03 - Bill Electronically Reproduced 02/02/2021 [HB4086 Detail]
Download: Michigan-2021-HB4086-Introduced.html
HOUSE BILL NO. 4086
February 02, 2021, Introduced by Reps. Cynthia
Johnson, Tyrone Carter and Jones and referred to the Committee on Tax
Policy.
A bill to amend 1933 PA 167, entitled
"General sales tax act,"
(MCL 205.51 to 205.78) by adding section 4ii.
the people of the state of michigan enact:
Sec. 4ii. (1) A person subject to the
tax under this act may exclude from the gross proceeds used for the computation
of the tax the sale at retail of marihuana and marihuana-infused product to 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.
