Wholesale

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

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

Registered patients
Standard local
are exempt from
taxes of up to
15% retail excise
Colorado 15% 15% N/A 6%; some local
tax, but most pay
cannabis-
2.9% standard
specific taxes
sales.
Registered patients
Flower:
are exempt from
10%
most taxes, but
Products: medical is taxed
Illinois 7% 20% 6.35% Up to 3.5% via a 7%
cultivation tax and
≥35%
a 1%
Potency:
pharmaceutical
25%
tax.
Flower or
mature
plants:
$335/lb.

Trim: $94/lb. Medical sales are
Maine 10% N/A N/A taxed at a lower
Immature rate — about 5.5%.

plant or
seedling:
$1.50
Seed: $0.30
Local
cannabis- Medical is not
Mass. N/A 10.75% 6.25%
specific taxes taxed.
of up to 3%

Last updated: June 25, 2019


Wholesale Retail Standard
Local Sales Tax Applicable to
State Excise Tax Excise Sales Tax
Rates Medical?
Rate Tax Rate Rate
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.
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.