Cannabis Tax Rates in Arizona

Arizona (AZ)Recreational & Medical

This state has legalized both recreational and medical cannabis.

Tax Rate Breakdown

State Excise Tax
16%
on cannabis sales
State Sales Tax
5.6% + local
additional
Max Effective Rate
~24%
combined max rate
Local Taxes AllowedYes
Medical Tax Rate5.6% sales tax only
Annual Revenue (2024)$200M
Tax Structure16% state excise tax plus 5.6% state sales tax and applicable local sales taxes.

Overview

Arizona levies a 16% excise tax on recreational cannabis sales, on top of the state's 5.6% transaction privilege tax (sales tax) and any applicable city and county taxes. The combined rate typically lands around 22-24% depending on the locality. Medical cannabis patients pay only the standard sales taxes and are exempt from the 16% excise tax. Revenue from the excise tax funds community colleges, public safety, infrastructure, and a public health fund.

Key Facts

Frequently Asked Questions

What is the cannabis tax rate in Arizona?+
Recreational cannabis is taxed at 16% excise plus 5.6% state sales tax plus applicable local taxes, for a combined rate of approximately 22-24% depending on locality.
How is Arizona cannabis tax revenue distributed?+
Excise tax revenue is allocated: 33% to community colleges, 31% to public safety (police, fire, first responders), 25% to highway user fund, and 10% to a public health fund.
Do medical patients pay cannabis excise tax in Arizona?+
No. Medical patients are exempt from the 16% excise tax and pay only the standard state and local sales taxes.

Compare Tax Rates in Related States

See how Arizona's cannabis tax rates compare to neighboring or similar states.

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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. Arizona tax rates and regulations are subject to change and may vary by local jurisdiction. Tax rates, revenue figures, and program details described here are based on publicly available information and may not reflect the most current regulations. Always verify current tax rates with official Arizona state tax authorities and consult with a qualified tax professional. Cannabismarketcap does not guarantee the accuracy or completeness of any information presented.