UPDATE: This chart is valid as of June 26, 2018; a more comprehensive chart is at https://newrevenue.org/2018/06/06/cnr-recommends-cannabis-tax-chart/.
Producer (medical, too, if *bolded*) | Retail (medical, too, if *bolded*) | Standard sales tax? | Tax break for medical marijuana? | Ratio of medical tax to adult use tax | |
Alaska | *$50/oz., unindexed* | 0 | 0 | 0 | 100% |
CA | *$9.25, indexed* | *15%* | 7.5% on recreational | 7.5% | >67% |
CO | 15% (often weight proxy) | 15% | 2.9% on medical | 27.1% | 10% |
Maine | No | 10% | 5.5% on medical | 4.5% | 55% |
Mass | No | 13.75% | 6.25% on recreational | 20% | 0 |
Oregon | No | 20% | 0 | 20% | 0 |
Nevada | *Weight in lieu of 15%* | 10% | 6.85% on recreational | 15% | 41% |
WA | No | *37%* | 6.5% on recreational | 6.5% | 85% |
This chart reflects my understanding as of 18 October 2017, and reflects recent changes in CO, MA, NV, and WA. Comments and corrections welcomed. A tweeted version overlooks Alaska’s full taxation of medical cannabis, corrected here by bolding $50/oz., unindexed above. Oregon’s 20-percent number reflects a 17-percent state tax and universally adopted 3-percent local taxes. Otherwise local taxes are more of a patchwork, and are ignored. Colorado and Nevada have nominal 15-percent producer taxes. Colorado converts its tax to a weight base for related party or vertically integrated cases. https://newrevenue.org/2017/07/23/is-colorados-new-marijuana-tax-leaky/. Nevada converts to a weight base for all cases. https://newrevenue.org/2017/07/02/nevadas-70-cent-per-gram-tax-on-marijuana-flower/
Details on Washington: Exemption from 6.5% standard sales tax for medical marijuana: https://dor.wa.gov/find-taxes-rates/taxes-due-marijuana. Obligation to pay 37 percent excise tax on medicala marijuana: https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/SpecialNotices/2016/sn_16_med_endorsement.pdf.