Sales or use tax applies to the purchase of medical cannabis.
Sales or use tax also applies to the purchase or lease of products or services, including products and services delivered electronically, that are purchased by an individual for the purpose of growing medical cannabis for personal use. Use tax applies when sales tax was not charged.
The state sales and use tax rate is 4.2%. In addition, municipal tax will apply when possession is taken, or the product is consumed or utilized within city limits.
For additional resources, please refer to the following:
For information regarding medical cannabis (aka: medical marijuana), 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.