Cannabis Tax Rates in Minnesota

Minnesota (MN)Recreational & Medical

This state has legalized both recreational and medical cannabis.

Tax Rate Breakdown

State Excise Tax
10%
on cannabis sales
State Sales Tax
6.875%
additional
Max Effective Rate
16.875%
combined max rate
Local Taxes AllowedNo
Medical Tax Rate0% (exempt)
Tax Structure10% gross receipts tax plus 6.875% state sales tax. No local cannabis taxes.

Overview

Minnesota legalized recreational cannabis in May 2023 and is building out its regulatory framework with the Office of Cannabis Management. The state will impose a 10% gross receipts tax on cannabis sales plus the 6.875% state sales tax, for a combined rate of approximately 17%. Local cannabis taxes are not permitted. Medical cannabis patients are exempt from the cannabis-specific tax. Revenue will fund the general fund, cannabis regulation, local government aid, and substance abuse programs.

Key Facts

Frequently Asked Questions

What is Minnesota's cannabis tax rate?+
Approximately 17%: 10% gross receipts tax plus 6.875% state sales tax. No local taxes are allowed.
When will Minnesota start recreational cannabis sales?+
Minnesota legalized in 2023 and the Office of Cannabis Management is developing regulations. First retail licenses are expected to be issued in 2025.
Is medical cannabis taxed in Minnesota?+
No. Medical cannabis patients are exempt from the 10% gross receipts tax and pay only the standard sales tax.

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See how Minnesota'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. Minnesota 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 Minnesota state tax authorities and consult with a qualified tax professional. Cannabismarketcap does not guarantee the accuracy or completeness of any information presented.