Cannabis Tax Rates by State
Cannabis tax rates vary dramatically across the United States. Some states impose combined rates exceeding 40%, while others keep taxes below 15% to compete with the illicit market. Explore every state's excise tax, sales tax, local tax options, and total effective rates below.
24
Recreational States
14
Medical Only States
37%
Highest Excise (WA)
$4.6B+
Combined Annual Revenue
Recreational
Medical Only
| State | Excise Tax | Max Rate |
|---|---|---|
| AlabamaAL | None | ~9% |
| AlaskaAK | $50/oz (weight-based) | ~13-20% |
| ArizonaAZ | 16% | ~24% |
| ArkansasAR | 6.5% privilege tax | ~17% |
| CaliforniaCA | 15% | ~40%+ |
| ColoradoCO | 15% | ~36% |
| ConnecticutCT | 6.35% | ~20% |
| DelawareDE | 15% | 15% |
| FloridaFL | None | 0% (medical exempt) |
| HawaiiHI | None | ~4.5% |
| IllinoisIL | 7-25% (THC-based) | ~41% |
| LouisianaLA | None | 0% |
| MaineME | 10% | 15.5% |
| MarylandMD | 9% | 15% |
| MassachusettsMA | 10.75% | 20% |
| MichiganMI | 10% | 16% |
| MinnesotaMN | 10% | 16.875% |
| MississippiMS | None | 7% |
| MissouriMO | 6% | ~15% |
| MontanaMT | 20% | 23% |
| NevadaNV | 10% | ~25% |
| New HampshireNH | None | 0% |
| New JerseyNJ | Social equity fee ($1.10-$1.52/oz transfer) | ~10-12% |
| New MexicoNM | 12% | 12% |
| New YorkNY | 9% (THC-based per mg) | ~25%+ |
| North DakotaND | None | ~7-8% |
| OhioOH | 10% | ~18% |
| OklahomaOK | 7% excise | ~16% |
| OregonOR | 17% | 20% |
| PennsylvaniaPA | 5% gross receipts tax | 5% (wholesale level) |
| Rhode IslandRI | 10% | 20% |
| South DakotaSD | None | ~6-8% |
| TexasTX | None | 0% |
| UtahUT | None | ~7-9% |
| VermontVT | 14% | ~21% |
| VirginiaVA | 21% (proposed) | ~30% (proposed) |
| WashingtonWA | 37% | 37% |
| West VirginiaWV | None | ~7% |
Explore by State
Alabama
Medical OnlyExcise TaxNone
Max Effective Rate~9%
Alaska
RecreationalExcise Tax$50/oz (weight-based)
Max Effective Rate~13-20%
Annual Revenue$30M
Arizona
RecreationalExcise Tax16%
Max Effective Rate~24%
Annual Revenue$200M
Arkansas
Medical OnlyExcise Tax6.5% privilege tax
Max Effective Rate~17%
Annual Revenue$30M
California
RecreationalExcise Tax15%
Max Effective Rate~40%+
Annual Revenue$1.1B
Colorado
RecreationalExcise Tax15%
Max Effective Rate~36%
Annual Revenue$400M
Connecticut
RecreationalExcise Tax6.35%
Max Effective Rate~20%
Annual Revenue$50M
Delaware
RecreationalExcise Tax15%
Max Effective Rate15%
Florida
Medical OnlyExcise TaxNone
Max Effective Rate0% (medical exempt)
Annual Revenue$200M (estimated fees/taxes)
Hawaii
Medical OnlyExcise TaxNone
Max Effective Rate~4.5%
Annual Revenue$10M
Illinois
RecreationalExcise Tax7-25% (THC-based)
Max Effective Rate~41%
Annual Revenue$500M
Louisiana
Medical OnlyExcise TaxNone
Max Effective Rate0%
Annual Revenue$10M
Maine
RecreationalExcise Tax10%
Max Effective Rate15.5%
Annual Revenue$50M
Maryland
RecreationalExcise Tax9%
Max Effective Rate15%
Annual Revenue$75M
Massachusetts
RecreationalExcise Tax10.75%
Max Effective Rate20%
Annual Revenue$200M
Michigan
RecreationalExcise Tax10%
Max Effective Rate16%
Annual Revenue$300M
Minnesota
RecreationalExcise Tax10%
Max Effective Rate16.875%
Mississippi
Medical OnlyExcise TaxNone
Max Effective Rate7%
Annual Revenue$15M
Missouri
RecreationalExcise Tax6%
Max Effective Rate~15%
Annual Revenue$100M
Montana
RecreationalExcise Tax20%
Max Effective Rate23%
Annual Revenue$50M
Nevada
RecreationalExcise Tax10%
Max Effective Rate~25%
Annual Revenue$150M
New Hampshire
Medical OnlyExcise TaxNone
Max Effective Rate0%
Annual Revenue$15M (licensing fees)
New Jersey
RecreationalExcise TaxSocial equity fee ($1.10-$1.52/oz transfer)
Max Effective Rate~10-12%
New Mexico
RecreationalExcise Tax12%
Max Effective Rate12%
Annual Revenue$50M
New York
RecreationalExcise Tax9% (THC-based per mg)
Max Effective Rate~25%+
North Dakota
Medical OnlyExcise TaxNone
Max Effective Rate~7-8%
Annual Revenue$10M
Ohio
RecreationalExcise Tax10%
Max Effective Rate~18%
Oklahoma
Medical OnlyExcise Tax7% excise
Max Effective Rate~16%
Annual Revenue$100M
Oregon
RecreationalExcise Tax17%
Max Effective Rate20%
Annual Revenue$200M
Pennsylvania
Medical OnlyExcise Tax5% gross receipts tax
Max Effective Rate5% (wholesale level)
Annual Revenue$100M
Rhode Island
RecreationalExcise Tax10%
Max Effective Rate20%
Annual Revenue$15M
South Dakota
Medical OnlyExcise TaxNone
Max Effective Rate~6-8%
Annual Revenue$10M
Texas
Medical OnlyExcise TaxNone
Max Effective Rate0%
Annual Revenue$5M
Utah
Medical OnlyExcise TaxNone
Max Effective Rate~7-9%
Annual Revenue$30M
Vermont
RecreationalExcise Tax14%
Max Effective Rate~21%
Annual Revenue$20M
Virginia
RecreationalExcise Tax21% (proposed)
Max Effective Rate~30% (proposed)
Washington
RecreationalExcise Tax37%
Max Effective Rate37%
Annual Revenue$600M
West Virginia
Medical OnlyExcise TaxNone
Max Effective Rate~7%
Annual Revenue$5M
Disclaimer: The information on this page is provided for educational and informational purposes only and does not constitute tax or legal advice. Cannabis remains illegal under US federal law. State and local tax rates are subject to change and may vary by jurisdiction. Always verify current tax rates with official state tax authorities. Cannabismarketcap does not guarantee the accuracy or completeness of any information presented.