State marijuana taxes today

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.

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