What if the best way to tax cannabis is by potency, by applying a tax rate to measured quantities of intoxicants, like of THC? Two hard questions loom. Should the same per-milligram tax rate apply to intoxicants in various forms of cannabis products like raw plant material (like flower) and concentrates and edibles? And what tax rates should apply to cannabinoids other than delta-9 THC, like delta-8 and delta-10?
For the second question (Let’s say the best way to tax cannabis is by potency, by applying a tax rate to measured quantities of intoxicants, like of THC? What tax rates should apply to compounds other than delta-9 THC, like delta-8 and delta-10 and HHC, based on relative intoxicating power?) here’s a quick answer (that I in no way vouch for, because no one knows) from perplexity.ai, based apparently on https://therichardrosereport.com/cannasearch-daily-news/:
To design an effective cannabis potency tax framework that accounts for different intoxicating compounds like delta-8, delta-9, delta-10 THC, and HHC, tax rates should reflect their relative psychoactive strength and metabolic impacts. Here’s a science-based approach informed by current research and existing tax models:
Relative Intoxicating Power & Tax Multipliers
| Compound | Potency Relative to Delta-9 | Proposed Tax Multiplier* |
| Delta-9 THC | 1x (Baseline) | 1.0 |
| HHC | 0.7x-0.8x | 0.75 |
| Delta-8 THC | 0.5x-0.6x | 0.55 |
| Delta-10 THC | 0.3x-0.4x | 0.35 |
*Multipliers adjust tax rates based on compound strength compared to delta-9