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|
|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|
|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.