Cannabis Tax Rates in West Virginia

West Virginia (WV)Medical Only

This state has legalized cannabis for medical use only.

View full West Virginia cannabis market profile →

Tax Rate Breakdown

State Excise Tax
None
on cannabis sales
State Sales Tax
6% + local
additional
Max Effective Rate
~7%
combined max rate
Local Taxes AllowedYes
Medical Tax RateStandard sales tax
Annual Revenue (2024)$5M
Tax StructureMedical cannabis subject to standard 6% state sales tax plus local taxes. No excise tax.

Overview

West Virginia's medical cannabis program, which became operational in 2021, applies the standard 6% state sales tax and applicable local taxes to medical cannabis, with no cannabis-specific excise tax. The program has a limited number of licensed growers, processors, and dispensaries. West Virginia is not currently considering recreational legalization. Revenue comes from standard sales taxes and licensing fees.

Key Facts

Frequently Asked Questions

What tax do patients pay on medical cannabis in West Virginia?+
Medical cannabis is subject to the standard 6% state sales tax plus applicable local taxes. There is no cannabis-specific excise tax.
When did West Virginia's medical cannabis program start?+
The West Virginia Medical Cannabis Act was signed in 2017, but dispensaries did not begin operating until 2021 due to regulatory delays.
What conditions qualify for medical cannabis in West Virginia?+
Qualifying conditions include cancer, HIV/AIDS, PTSD, terminal illness, chronic pain, and several other serious medical conditions.

Compare Tax Rates in Related States

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

VA
Virginia
~30% (proposed)
max rate
OH
Ohio
~18%
max rate
PA
Pennsylvania
5% (wholesale level)
max rate
MD
Maryland
15%
max rate

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