| Alaska | $50 per ounce on mature buds/flower;
$25 per ounce on immature, seedy, or failed bud/flower;
$15 per ounce for the remainder of the plant;
$1 per plant for clones
Localities sometimes levy cannabis-specific taxes | Localities sometimes levy general sales on cannabis. Local general sales tax rates in Alaska range from 0-7.5% | Not earmarked |
| California | 15% on retail sale price +
$9.25 per ounce of wholesale flowers;
$2.75 per ounce of wholesale leaves;
$1.29 per ounce of wholesale fresh plant;
Local cannabis business tax
(0-20% on gross receipts +
$0-$25 per square foot of cultivation) | 7.25% state sales tax;
0-2.5% local sales tax | Up to the first 4% to various state agencies for regulatory costs; Next $10 million to state universities for oversight and research on impacts of implementation and regulation; Next $3 million to Highway Patrol to establish protocols to determine whether a driver is driving while impaired by cannabis; Next $10 million (gradually increasing to $50 million by FY2023) to Community Reinvestment programs to support communities disproportionately affected by past federal and state drug policies; Next $2 million to medical cannabis research. Of the remaining funds: 60% to youth education, prevention and treatment; 20% to prevent and clean up damage resulting from illegal growing of cannabis; 20% to state and local law enforcement |
| Colarado | 15% on retail sale price +
15% on average market wholesale price (for non-arm’s length transactions, weight sold is multiplied by a single statewide average price to determine tax base)
| 0-6.5% local sales tax† | First $40 million from 15% tax on average market price to Public School Capital Construction Assistance Fund;
Of 15% cannabis-specific sales tax: 90% to state government and 10% to local government;
First $30 million from state government share to State Public School Fund, next 28.15% to General Fund, remainder to Marijuana Tax Cash Fund |
| Maine* | 10% on retail sale price +
$335 per pound on flower and mature plants
$94 per pound on trim
$1.50 per immature plant or seedling
$0.30 per seed | 5.5% state sales tax;
8% prepared food tax on edibles | 12% of cannabis-specific revenue to the Adult Use Marijuana Public Health and Safety Fund (PHSF);
12% of general sales tax on cannabis products to PHSF;
Remainder to General Fund |
| Massachusetts | 10.75% on retail sale price;
0-3% local option | 6.25% state sales tax | First, for implementation, administration, and enforcement; next, for public health, including substance misuse treatment and prevention, public safety, municipal police training, Prevention and Wellness Trust Fund, and programming to support communities disproportionately impacted by past drug policies |
| Michigan* | 10% on retail sale price | 6% state sales tax | First, for implementation administration, and enforcement; next $20 million annually to clinical trials approved by the FDA; then:
35% for K-12 education,
35% for repair and maintenance of roads and bridges,
15% to counties with a retail cannabis store;
15% to municipalities with a retail cannabis store |
| Nevada | 10% on retail sale price +
15% on wholesale fair market value (weight sold is multiplied by a single statewide average price to determine tax base) | 6.85% state sales tax;
0-1.25% local sales tax | Wholesale revenue first to cover state and local cost of regulation of the industry, remainder to state public education fund; Cannabis-specific sale price revenue to state’s rainy-day fund |
| Oregon | 17% on retail sale price;
0-3% local option | N/A. Oregon does not levy general sales taxes at the state or local level. | Tax program administration costs;
Then 40% to Common School Fund,
20% for mental health, alcohol and drug services,
15% for state police,
10% to cities,
10% to counties,
5% for alcohol and drug services |
| Washington | 37% on retail sale price | 6.5% state sales tax;
0.5-3.1% local sales tax; 0.484% Business & Occupation (B&O) gross receipts tax | $240,000 for program evaluation;
$1,250,000 to Liquor and Cannabis Board;
Then, 15% to programs to prevent or reduce substance misuse among young people,
10% to cannabis education and public health programs,
0.6% to University of Washington and 0.4% to Washington State University to research short- and long-term impacts of cannabis use,
50% to state basic health plan trust account,
5% to health and dental care,
0.3% to building bridges programs,
Remainder to the General Fund |
