Recreational FLOWER Excise Taxes | STATUTORY Pre-Retail | ACTUAL Pre-Retail % OR /gram | Retail |
Canada (ex Manitoba) | Greater of 10% or $1/gram | Greater of 10% or $1 | Provinces vary |
Alaska | $50/oz. | $1.76 | 0 |
California | $9.25/oz. indexed; now $9.65 | $0.34 | 15% X (Wholesale price + 80%) |
Colorado | 15% | $0.33 | 15% |
Illinois | 7% | 7% | 10%-20%-25% |
Maine | $335/pound | $0.74 | 10% |
Massachusetts | 0 | 13.75% | |
Michigan | 0 | 10% | |
Oregon | 0 | 20% | |
Nevada | 15% | $0.76 | 10% |
Washington | 0 | 37% |
As of 2 December 2019. Please send corrections: po@newrevenue.org.
Colorado and Nevada adjust weight taxes periodically to tax 15% of recent market prices. California indexes its weight tax for inflation. All states taxing weight have categories taxed lower than flower (bud) — like trim (leaves, shake). Most recreational states impose standard retail sales taxes, too, if they have them.
Taxes on medical range from zero to 100% of the recreational rate.
More at https://newrevenue.org/2018/06/06/cnr-recommends-cannabis-tax-chart/; https://itep.org/taxing-cannabis/