Taxes on Adult-Use Marijuana

Taxes on Adult-Use Marijuana

Last updated: January 21, 2020

Alaska

$50 per ounce wholesale tax on flower sold from cultivators to other licensees
$15 per ounce wholesale tax on trim sold from from cultivators to other licensees
Municipalities impose additional local taxes on marijuana sales up to 8%

California

$9.65 per ounce wholesale tax on flower sold from cultivators to other licensees
$2.87 per ounce wholesale tax on flower sold from cultivators to other licensees
15% retail excise tax on marijuana sales to consumers
7.25-10.75% normal statewide sales tax with additional local taxes

Colorado

15% wholesale excise tax on products sold by cultivators (price is based on a “fair market rate” determined periodically by regulators)
15% retail sales tax on marijuana
Municipalities impose additional local sales taxes on marijuana up to 9%

Illinois

7% wholesale excise tax on marijuana sold by cultivators
10% retail marijuana sales tax on products <35% THC
20% retail marijuana sales on infused products (e.g. edibles)
25% retail marijuana sales tax on products >35% THC
6.25-16.25% normal statewide sales tax with additional local taxes

Maine

$335 per pound wholesale tax on flower sold from cultivators to other licensees
$94 per pound wholesale tax on trim sold from cultivators to other licensees
$1.50 per seedling wholesale tax on immature plants sold from cultivators to other licensees
$0.30 per seed wholesale tax on seeds sold from cultivators to other licensees
10% retail tax on marijuana sales
5.5% normal statewide sales tax

Massachusetts

10.25% retail excise tax on marijuana sales
6.25% normal statewide sales tax
Municipalities impose additional local sales taxes on marijuana up to 3%

Michigan

10% retail excise tax on marijuana sales
6% normal statewide sales tax

Nevada

15% wholesale excise tax on products sold by cultivators (price is based on a “fair market rate” determined periodically by regulators)
15% retail excise tax on marijuana sales to consumers
6.25-8.625% normal statewide sales tax with additional local taxes

Oregon

17% retail marijuana sales tax
Municipalities impose additional local sales taxes on marijuana up to 3%

Washington

37% retail excise tax on marijuana sales to consumers
7-10.5% normal statewide sales tax with additional local taxes