Medical Cannabis Establishments
In addition to licensing requirements from a local government and Department of Health, businesses are required to have a sales tax license.
Sales tax applies to the gross receipts of all retail sales. The state sales and use tax rate is 4.5%. In addition, municipal tax will apply when customers take possession of the products within city limits.
Services utilized by the business establishment, such as accounting, payroll, and temp help services, are subject to state and local taxes.
For additional resources, please refer to the following:
For information regarding medical cannabis, please visit the Department of Health's website here.
Click on the link below to see frequently asked questions related to medical cannabis, see the last page of DOR’s Fall 2022 newsletter.
As additional information is available, we will be updating our website. Please continue to check back.