Cannabis Tax Rates in Texas

Texas (TX)Medical Only

This state has legalized cannabis for medical use only.

Tax Rate Breakdown

State Excise Tax
None
on cannabis sales
State Sales Tax
Exempt
additional
Max Effective Rate
0%
combined max rate
Local Taxes AllowedNo
Medical Tax Rate0% (exempt)
Annual Revenue (2024)$5M
Tax StructureMedical cannabis (low-THC) exempt from sales tax. No excise tax.

Overview

Texas has an extremely restrictive medical cannabis program known as the Compassionate Use Program (CUP). Products are limited to low-THC cannabis (originally 0.5%, expanded to 1% THC). Medical cannabis is exempt from state sales tax, and there is no excise tax. The program serves a relatively small number of patients with specific qualifying conditions. Only a handful of licensed dispensing organizations operate statewide. The limited scope of the program means minimal tax revenue.

Key Facts

Frequently Asked Questions

Is medical cannabis taxed in Texas?+
No. Low-THC cannabis under the Compassionate Use Program is exempt from sales tax, and there is no excise tax.
What is the THC limit in Texas?+
Texas limits medical cannabis to 1% THC, significantly lower than most other medical states which have no THC cap.
What conditions qualify for the Compassionate Use Program?+
Qualifying conditions include epilepsy, seizure disorders, multiple sclerosis, spasticity, ALS, autism, terminal cancer, PTSD, and certain incurable neurodegenerative diseases.

Compare Tax Rates in Related States

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