Cannabis Tax Rates in New Hampshire

New Hampshire (NH)Medical Only

This state has legalized cannabis for medical use only.

Tax Rate Breakdown

State Excise Tax
None
on cannabis sales
State Sales Tax
None (no state sales tax)
additional
Max Effective Rate
0%
combined max rate
Local Taxes AllowedNo
Medical Tax Rate0% (no tax)
Annual Revenue (2024)$15M (licensing fees)
Tax StructureMedical cannabis is not subject to any sales or excise tax. New Hampshire has no state sales tax.

Overview

New Hampshire's medical cannabis program is completely untaxed. As one of five US states without a general sales tax, and with no cannabis-specific excise tax, medical cannabis patients pay zero tax on their purchases. Revenue comes entirely from licensing fees and registration fees. The state operates a limited number of Alternative Treatment Centers (ATCs). Recreational legalization has been debated but not enacted, though the legislature has moved closer in recent sessions.

Key Facts

Frequently Asked Questions

Is medical cannabis taxed in New Hampshire?+
No. New Hampshire has no state sales tax and no cannabis-specific excise tax, so medical cannabis is completely untaxed.
Will New Hampshire legalize recreational cannabis?+
Recreational legalization has advanced further in recent legislative sessions. New Hampshire is surrounded by legal recreational states (Maine, Massachusetts, Vermont), increasing pressure to legalize.
How many dispensaries does New Hampshire have?+
New Hampshire operates a limited number of Alternative Treatment Centers (ATCs) across the state.

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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. New Hampshire 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 New Hampshire state tax authorities and consult with a qualified tax professional. Cannabismarketcap does not guarantee the accuracy or completeness of any information presented.