Does Your State Tax Recreational Marijuana?

State Recreational Marijuana Tax Status as of September 1, 2024

Some states apply the general sales tax to marijuana sales, but those are not included here. Some states levy a controlled substances tax on illegal products, which generate revenue through enforcement of violations instead of via remitted taxes on transactions, but those are not included here. The 2020 ballot initiative approved by SD voters was struck down by their Supreme Court for violating the Single-Subject Rule for ballot measures. A subsequent 2022 ballot initiative in SD failed. Possession has been legalized in VA since 2021, but sales remain prohibited. Retail sales had been set to begin January 2024, but the VA legislature failed to reapprove the sales provision. The VA Governor vetoed another bill authorizing retail sales taxed at 11.625% in March 2024. DC voters approved recreational marijuana legalization in 2014, but federal law precludes implementation.
Source: State Statutes; Bloomberg Tax.
Embed Download imageGet the data