The Case of Cannarbor -v- The Michigan Dept of Treasury

The Case of Cannarbor -v- The Michigan Dept of Treasury

Nice Try...

This case centered on the disagreement between Cannarbor, Inc., a medical marijuana provisioning center operating in Michigan, and the Michigan Department of Treasury concerning the obligation to collect sales tax on the retail sale of medical marijuana. Cannarbor contended that its sales should be exempt from sales tax, pointing to a 2011 communication from a Deputy Treasurer which indicated that transactions between registered caregivers and patients were not considered taxable sales. Conversely, the Department of Treasury maintained that the state's General Sales Tax Act (GSTA), alongside the Medical Marihuana Act (MMMA) and the more recent Medical Marihuana Facilities Licensing Act (MMFLA), clearly established that retail sales by licensed provisioning centers were subject to sales tax, a distinction from the non-taxable services offered by individual primary caregivers.

The Michigan Court of Claims ruled in favor of the Department of Treasury, a decision that was subsequently affirmed upon appeal. The appellate court underscored that the MMFLA, enacted after the issuance of the 2011 letter, drew a distinct line between primary caregivers, who offer non-taxable support to qualifying patients, and licensed provisioning centers, which conduct taxable retail transactions. The court highlighted the Legislature's deliberate omission of a sales tax exemption for provisioning centers, in contrast to the explicit exemption provided to primary caregivers for the reimbursement of their costs. Furthermore, the court dismissed Cannarbor's assertion that its activities were equivalent to those of primary caregivers, emphasizing that the legislative framework itself differentiated these entities.

Finally, the court rejected Cannarbor's arguments regarding detrimental reliance on the 2011 letter and alleged violations of equal protection and the principle of uniform taxation. The court reasoned that the 2011 letter, predating the MMFLA, was not applicable to the operations of licensed provisioning centers established under the new regulatory framework. Moreover, the court concluded that provisioning centers and primary caregivers were not similarly situated for taxation purposes, as the Legislature had a rational basis for establishing different tax treatments for these distinct categories of actors within the medical marijuana system.

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We fight for our clients throughout the State of Michigan and Northern Ohio.

Here are some court contacts we frequently handle cases.

Oakland County

If you are facing any legal charges in Oakland County and need to hire an attorney, call our Office (248) 357-2550. If you need to contact the court, here is the information:

Macomb County

If you are facing any legal charges in Macomb County and need to hire an attorney, call our Office (248) 357-2550. If you need to contact the court, here is the information:

Wayne County

If you are facing any legal charges in Wayne County and need to hire an attorney, call our Office (248) 357-2550. If you need to contact the court, here is the information for the Third Circuit Court (Wayne County):

  • Telephone Number (Civil/Family): (313) 224-5510
  • Telephone Number (Criminal): (313) 224-5261 or (313) 224-2503
  • Address (Civil/Family): 2 Woodward Avenue, Detroit, MI 48226
  • Address (Criminal): 1441 St. Antoine, Detroit, MI 48226
  • Website: https://www.3rdcc.org/

Kent County

If you are facing any legal charges in Kent County and need to hire an attorney, call our Office (248) 357-2550. If you need to contact the court, here is the information:

  • Telephone Number: (616) 632-5220
  • Address: 180 Ottawa Avenue NW, Grand Rapids, MI 49503
  • Website: Kent County

Traverse County

If you are facing any legal charges in Traverse County and need to hire an attorney, call our Office (248) 357-2550. If you need to contact the court, here is the information for the 13th Circuit Court (which includes Traverse County):

Monroe County

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Legal Tip – Driving High on Cannabis in Michigan

Legal Tip – Driving High on Cannabis in Michigan

Driving under the influence of cannabis is illegal and carries serious consequences in Michigan.

We have fought and won many cases from the District Courts, Circuit Courts, Court of Appeals and the Supreme Court through out the State of Michigan. We have also fought and influenced laws and regulations regarding cannabis over the past 15 years+.

Go ahead Google Us - Search Komorn Law

If you are stopped and suspected of driving high:

  • Remain Calm and Polite: Cooperate with the officer's requests (e.g., providing your license and registration).
  • You Have the Right to Remain Silent: You are not obligated to answer questions beyond basic identification. Politely state that you wish to remain silent.
  • Field Sobriety Tests (FSTs) are Voluntary: You can refuse to participate in roadside field sobriety tests. This refusal cannot be used against you in court, although the initial stop and observations can still be factors.
  • Implied Consent: Michigan has an implied consent law, meaning by driving on public roads, you've consented to chemical tests (blood, breath, or urine) if lawfully arrested for a suspected OWI. Refusal to submit to a chemical test after a lawful arrest can lead to immediate driver's license suspension, even if you are not ultimately convicted of OWI.
  • Document Everything: If possible, note the time, location, officers involved, and any details about the stop.
  • If Arrested, Do Not Resist: Comply with the arrest procedures. If you do resist you need to call us ASAP.

If you need to hire one of the best legal firms in Michigan

If you are arrested for driving under the influence of cannabis, it is crucial to seek experienced legal counsel as soon as possible.

Call Komorn Law to understand your rights and options and to build a strong defense. We specialize in Michigan marijuana laws and can provide the expert representation you need.

When you're in trouble
Better Call Komorn

Komorn Law
Areas of Service

We fight for our clients throughout the State of Michigan and Northern Ohio.

Here are some court contacts we frequently handle cases.

Oakland County

If you are facing any legal charges in Oakland County and need to hire an attorney, call our Office (248) 357-2550. If you need to contact the court, here is the information:

Macomb County

If you are facing any legal charges in Macomb County and need to hire an attorney, call our Office (248) 357-2550. If you need to contact the court, here is the information:

Wayne County

If you are facing any legal charges in Wayne County and need to hire an attorney, call our Office (248) 357-2550. If you need to contact the court, here is the information for the Third Circuit Court (Wayne County):

  • Telephone Number (Civil/Family): (313) 224-5510
  • Telephone Number (Criminal): (313) 224-5261 or (313) 224-2503
  • Address (Civil/Family): 2 Woodward Avenue, Detroit, MI 48226
  • Address (Criminal): 1441 St. Antoine, Detroit, MI 48226
  • Website: https://www.3rdcc.org/

Kent County

If you are facing any legal charges in Kent County and need to hire an attorney, call our Office (248) 357-2550. If you need to contact the court, here is the information:

  • Telephone Number: (616) 632-5220
  • Address: 180 Ottawa Avenue NW, Grand Rapids, MI 49503
  • Website: Kent County

Traverse County

If you are facing any legal charges in Traverse County and need to hire an attorney, call our Office (248) 357-2550. If you need to contact the court, here is the information for the 13th Circuit Court (which includes Traverse County):

Monroe County

If you are facing any legal charges in Monroe County and need to hire an attorney, call our Office (248) 357-2550. If you need to contact the court, here is the information:

And more

A Great Day for Medical Marijuana Patients

A Great Day for Medical Marijuana Patients

Michigan Court of Appeals Ruling on the use of doctor recommended medical marijuana use while on probation.

If you have been on probation... you know the rules. No consuming illegal drugs especially marijuana. But according to the Michigan Medical Marijuana Act your doctor recommended use of medical marijuana in the State of Michigan... if you are a qualified patient you can not be penalized.

"A qualifying patient who has been issued and possesses a registry identification card is not subject to arrest, prosecution, or penalty in any manner, or denied any right or privilege..." the act states

“Therefore, a court cannot revoke probation upon the use of medical marijuana that otherwise complies with the terms of the MMMA.”

This is our case and we won. But the fight is far from over...

Lead trial attorney and advocate for marijuana law reform Michael Komorn was retained to challenge the probation rule. Komorn is the type of lawyer to take on issue an like this and dive into the foxhole beside his client and fight.

In the end it turned out to be a good day for all Michigan Medical Marijuana patients as the Court of Appeals opinion granted that Michigan judges can’t stop medical marijuana use by probationers.

APPEALS in STATE or FEDERAL COURT
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 (248) 357-2550

Michigan judges can’t stop medical marijuana use by probationers

Michigan judges can’t stop medical marijuana use by probationers

Registered patients previously barred from using medical marijuana while on probation may now light up, the state Court of Appeals ruled Thursday.

“This opinion says the law is the law,” said Komorm, who represented the appellant in the case, “and we’re going to make the ruling that the Medical Marijuana Act and the card associated with the patient protect them from … penalty of any kind.”

It’s taken 13 years, but Michigan courts are finally fully recognizing the rights instilled by the 2008 voter-passed Medical Marijuana Act, said Farmington Hills-based defense attorney.

In Komorn’s opinion, although the ruling doesn’t address the issue, the precedent should also apply to parolees or defendants on bond with release conditions that prohibit legal medical marijuana use.

The unanimous ruling issued in writing Thursday by Court of Appeals judges Mark J. Kavanaugh, Deborah A. Servitto and Thomas C. Cameron determined Medical marijuana law “supersedes” contradicting laws empowering judges to limit a wide array legal activity, such as alcohol consumption.

And that’s because of “specific language” in the ballot initiative voters passed prohibits any penalty for compliant use of medical marijuana, Komorn said. Despite that, Komorn said judges frequently, especially in Grand Traverse County where the case arose, impose marijuana probation restrictions on registered patients.

Read the Rest of the Article Here on MLive

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DISCLAIMER
This post may contain re-posted content, opinions, comments, ads, third party posts, outdated information, posts from disgruntled persons, posts from those with agendas and general internet BS. Therefore…Before you believe anything on the internet regarding anything – do your research on Official Government and State Sites, Call the Michigan State Police, Check the State Attorney General Website and Consult an Attorney – Use Your Brain.

Victory for Medical Marijuana Patients in Michigan Court of Appeals

Victory for Medical Marijuana Patients in Michigan Court of Appeals

Medical marijuana patients have had their doctor recommended use of cannabis while on probation in restricted for a long time.

Lead trial attorney and advocate for marijuana law reform Michael Komorn and his dedicated team of attorneys (specifically Ally McCormick) secured a victory in the Michigan Court of Appeals for Medical Marijuana Patients

As many battles for marijuana patients, caregivers and business clients represented by the Komorn Law Firm loom in the background – a decision has been made to set the tone for future cases involving those on probation.

Here are the key factors from the ruling as to why you should have the protections of being a medical marijuana patient.

Case background

The case involved 40-year-old Michael Thue of Traverse City, who pleaded guilty in 2019 to a road-rage incident of assault and battery, then was sentenced to a year on probation — but without permission to use medical marijuana.

Komorn Law Gets Involved

Thue, being a state registered medical marijuana patient retained Michael Komorn and the legal team at Komorn Law to argue for the right to use doctor recommended medical marijuana.

Note: Komorn Law was not involved in the original case.

The Prosecution Argued

“The prosecution argued that the district court had the ability to place restrictions on a defendant’s medication. The district court denied defendant’s motion to modify the terms of his probation, holding that it was bound by the “Circuit Court’s decision on this issue,”

The Sentence of Probation

“A sentence of probation is an alternative to confining a defendant in jail or prison and is granted as a matter of grace in lieu of incarceration.”

“Because probation is a privilege, the revocation of probation is a penalty or the denial of a privilege. Under MCL 333.26424(a) a person is protected from penalty in any manner, or denial of any right or privilege, for the lawful use of medical marijuana.”

The Court of Appeals Opinion

Below are quotes from the Court Of Appeals Opinion

“Therefore, a court cannot revoke probation upon the use of medical marijuana that otherwise complies with the terms of the MMMA.”

“a statute or provision of a statute that conflicts with a defendant’s right to MMMA-compliant use of marijuana is preempted or superseded by the MMMA”

“protection from arrest, prosecution, or penalty of any kind”.

“In other words, a condition of probation prohibiting the use of medical marijuana that is otherwise used in accordance with the MMMA is directly in conflict with the MMMA and is impermissible.”

“We also conclude that the revocation of probation upon the MMMA-compliant use of marijuana constitutes a “penalty” under MCL 333.26424(a) of the MMMA. The MMMA is substantially similar to the medical marijuana acts adopted in other states, including those discussed here, and immunizes persons from being subject to a penalty of any kind for the lawful use of medical marijuana.”

“We conclude that provisions of the Michigan Probation Act that allow a court to prohibit a probationer’s MMMA-compliant use of marijuana impermissibly conflict with MCL 333.26427(a) and (e) of the MMMA and are unenforceable. Further, the revocation of probation upon the MMMA-compliant use of marijuana constitutes a “penalty” in violation of MCL 333.26424(a) of the MMMA.”

Attorney Michael Komorn

From MLive

“This opinion says the law is the law,” said Komorn, who represented the appellant in the case, “and we’re going to make the ruling that the Medical Marijuana Act and the card associated with the patient protect them from … penalty of any kind.”

It’s taken 13 years, but Michigan courts are finally fully recognizing the rights instilled by the 2008 voter-passed Medical Marijuana Act, said Farmington Hills-based defense attorney.

In Komorn’s opinion, although the ruling doesn’t address the issue, the precedent should also apply to parolees or defendants on bond with release conditions that prohibit legal medical marijuana use.

From The Detroit Free Press

That policy has become widely used in Michigan courts, applied not only when judges set conditions for probation but also when they release defendants on bond prior to trial, and when offenders are paroled. Komorn said he believed that the decision should apply to all of those situations, although the ruling doesn’t address parolees or defendants out on bond. The possession of a state registry card to use marijuana legally and for medical purposes “is exactly what this law is intended to protect, but the irony is that it’s taken this long to get recognition of this fundamental principle,” he said.

Komorn’s client, Thue, “had an accident as a kid (and) has a rod in his arm,” and to alleviate pain he uses medical marijuana instead of pharmaceutical drugs such as opioids, Kormorn said.

“He’s convinced that he’s better off with medical cannabis,” he said. Besides arguing the case in his brief to the state Court of Appeals, Komorn fought for Thue in a circuit court hearing in Grand Traverse County. In that hearing, he recalled how a prosecutor had claimed that allowing Thue to use medical marijuana was tantamount to letting people drink alcohol while on probation for drunken driving. Komorn said he shot back: “Really? Since when has there been a medical alcohol law?”

Read the Detroit Free Press article here – Michigan appeals court OKs medical marijuana for those on probation.

Read the MLive article here – Michigan judges can’t stop medical marijuana use by probationers, court rules.

But… Recreational vs Medical is a Different Story

“We note, however, that the MMMA is inapplicable to the recreational use of marijuana, and thus, a trial court may still impose probation conditions related to the recreational use of marijuana and revoke probation for such recreational use, as well as for marijuana use in violation of the MMMA.”

So having a medical marijuana patient card offers certain protections verses using cannabis recreationally. Especially when they go after your blood… to be continued.

Read the Court of Appeals Opinion Here

Don’t Challenge the System To Secure Your Use.

Contact Us 248-357-2550 to notify and defend your right to utilize your doctor recommended Medical Marijuana. It will be less costly and easier than doing it from jail.

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BMMR cannabis corruption. prosecutors dispensary Driving DUI educational FAQs forfeiture gun rights hemp komornlaw lara law enforcement abuse laws Legalization marijuana Medical Marijuana Michigan Michigan Court of Appeals michigan laws michigan news michigan supreme court MMFLA news politics science usa news us supreme court Your Rights

DISCLAIMER
This post may contain re-posted content, opinions, comments, ads, third party posts, outdated information, posts from disgruntled persons, posts from those with agendas and general internet BS. Therefore…Before you believe anything on the internet regarding anything – do your research on Official Government and State Sites, Call the Michigan State Police, Check the State Attorney General Website and Consult an Attorney – Use Your Brain.