Vermont and the District of Columbia have legalized cannabis possession, but not its retail sale for non-medical purposes and thus are excluded from this table. † Until July 2017 Colorado collected a 2.9% state sales tax on medical and retail cannabis. Retail sales are now exempt and revenue from medical sales is earmarked for the Marijuana Tax Cash Fund. * Retail sales have yet to begin in Maine or Michigan. Maine voters approved the creation of a legal retail market in 2016 but former governor Paul LePage opposed legalization and delayed implementation of a regulatory framework. Governor Janet Mills supports implementation of the voter-approved law. Michigan voters approved legalization and taxation in 2018. The voter-approved initiative gives regulators two years to create a regulatory framework and begin distributing licenses.