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Retail

Wholesale Standard
Excise Local Sales Tax Applicable to
State Excise Tax Sales Tax
Tax Rates Medical?
Rate Rate
Rate
Flower:
Some local N/A — Medical law
$50/oz.
Alaska N/A N/A cannabis- does not include
Trim:
specific taxes sales.
$15/oz.

Standard local
Flower: State- registered
taxes of up to
$9.25/oz. patients exempt
California 15% 7.25% 3%; some local
Trim: from standard sales
cannabis-
$2.75/oz. tax
specific taxes

Standard local Registered patients


taxes of up to are exempt from
Colorado 15% 15% N/A 6%; some local 15% retail excise
cannabis- tax, but most pay
specific taxes 2.9% standard sales.
Flower or
mature
plants:
$335/lb.
Trim: Medical sales are
Maine $94/lb. 10% N/A N/A taxed at a lower rate
Immature — about 5.5%.
plant or
seedling:
$1.50
Seed:​​ $0.30

Local cannabis-
Mass. N/A 10.75% 6.25% specific taxes of Medical is not taxed.
up to 3%

Medical has a
separate rate: 3%
Michigan N/A 10% 6% N/A excise sales tax plus
6% standard sales
tax.
Medical has a
Standard local separate rate: 15%
15% of fair
Nevada 10% 6.85% taxes of up to at wholesale, with
market value
1.25% the 10% retail tax
waived.

Last updated: November 19, 2018


Retail
Wholesale Standard
Excise Local Sales Tax Applicable to
State Excise Tax Sales Tax
Tax Rates Medical?
Rate Rate
Rate
Standard local
taxes of up to
Oregon N/A 17% N/A 3%; some local Medical is not taxed.
cannabis-
specific taxes
Patients with
Standard local
medical cards are
Washington N/A 37% 6.5% taxes of up to
exempt from
3.9%
standard sales tax.