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Cannabis Tax Rate Table

 

Activity

DCR Permit Fund/Class

Effective 9-1-22

Monthly Business Tax/Class associated with the DCR Permit Fund/Class

Tax 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