Mich. Admin. Code R. 205.151 - Bundled transactions

Rule 151.

(1) If property or services other than marihuana are bundled and sold in a single transaction in violation of section 13(2) of the Michigan regulation and taxation of marihuana act, 2018 IL 1, MCL 333.27963(2), the entire sales price of the transaction, including the property or services that do not constitute marihuana, is subject to the tax imposed by section 13(1) of the Michigan regulation and taxation of marihuana act, 2018 IL 1, MCL 333.27963(1).

(2) As used in this rule, "bundled transaction" means the retail sale of marihuana together with 1 or more other products or services that includes both of the following:

(a) The products or services are distinct and identifiable.

(b) The marihuana and the products or services, or both, are sold for 1 non-itemized price.

(3) A retail sale for which an invoice is given that separately itemizes marihuana from non-marihuana property or services does not constitute a "bundled transaction."

Notes

Mich. Admin. Code R. 205.151