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Cannabis Tax Rate Table

Cannabis Tax Rates for each Activities and DCR Permit
ActivityDCR Permit Fund/Class
Effective 9-1-22
 
Monthly Business Tax/Class associated with the DCR Permit Fund/ClassTax Rate
Sales and delivery of medical use cannabis and cannabis products
  • J010 - Retail Storefront 
  • J030 - Delivery

 

L711 - Medical Cannabis Sales$50 for each $1,000 of Gross Receipts
Sales and delivery of adult use cannabis and cannabis products
  • J010 - Retail Storefront
  •  J030 - Delivery

 

L712 - Adult Use Cannabis Sales$100 for each $1,000 of Gross Receipts
Cannabis medical and adult use distributor 
Transport Only
 
  • J031 - Distributor Transport Only   
L713 - Cannabis Transportation$10 for each $1,000 of Gross Receipts
Testing or researching of cannabis or cannabis products
  • J040 - Testing
L714 - Cannabis Testing$10 for each $1,000 of Gross Receipts
Cultivation and nursery/processor of medical and adult use cannabis
  • J060 - Nursery/ Processor
  • J062- Cultivation 
L716 - Cannabis Cultivation$20 for each $1,000 of Gross Receipts
Distribution and manufacturing of medical and adult use cannabis
  • J080 - Distributor
  • J083- Manufacturer 
L718 - Cannabis Miscellaneous$20 for each $1,000 of Gross Receipts