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Many patients believe medical cannabis should not be subject to taxation, because paying taxes

on medicine can pose a hardship. The financial burden is compounded by the fact that medical
cannabis is not covered by insurance. While sales taxes generally do not apply to prescription
medications, most states’ sales taxes apply to cannabis, because it cannot be prescribed due to
federal law. Instead, it is recommended by doctors, or patients receive “certifications.”

In addition to tax revenue, in most or all states with regulated dispensaries, the application and
registration fees levied on medical cannabis businesses cover or exceed regulatory costs.
Nonrefundable dispensary application fees generally range from $1,000 to $5,000, with
registration or annual fees typically between $5,000 and $20,000. While medical cannabis
business fees should not be so low that they encourage frivolous applications, it is important that
they are not prohibitively high. Costs may be passed on to patients, who are already struggling.

State Application and/or Registration Fee Taxes


No medical-specific licensing; only adult-use Not medical-specific;
Alaska businesses are licensed adult-use sales are
subject to $50/ounce
excise taxes on flower
(buds)
Arizona $5,000 application fee, $1,000 for renewal 5.6% sales tax, plus
local taxes
Arkansas Application fee for cultivation facilities: $15,000 All medical marijuana
License and renewal fee for cultivation facilities: businesses pay a 4%
$100,000 tax on sales; standard
License fee for dispensaries: $15,000 6.5% state sales tax
Renewal fee for dispensaries: $22,500 and local taxes apply
California Application fee for testing labs, distributors, and $9.25/ounce excise on
retailers: $1,000 flower, 15% retail
Annual license fee for testing labs: $3,000 - $112,000 excise tax, state sales
Annual license fee for distributors: $1,500 - $240,000 tax, and local taxes;
Annual license fee for retailers: $2,500 - $96,000 patients with
Note: For the license classes above, fees vary based on government-issued
gross revenue of business medical cannabis IDs
Application fee for cultivators: $135 - $8,655 can have sales taxes
Annual license fee for cultivators: $1,205 - $77,905 waived, but not the
Note: For cultivators, fees vary based on size and type excise taxes
of operation
Colorado Applications: $6,000 to $14,000 for medical marijuana 2.9% state sales tax,
centers; $1,000 for infused product manufacturers also local taxes
Registrations: $3,000 to $11,000 for centers; $2,200 for
infused product manufacturers
Renewals: $3,300 to $11,300 for centers; $2,500 for
infused product manufacturers


State Application and/or Registration Fee Taxes
Connecticut Applications: $1,000 for dispensaries; $25,000 for Medical marijuana
producers sales are not taxed
Permit and annual renewal fees: $5,000 for
dispensaries; $75,000 for producers
Delaware $5,000 compassion center application fee Gross receipts tax if
$40,000 certification and biennial renewal fee above $1.2 million in
revenue
Florida Application fee for dispensing organizations (which 6% state sales tax, plus
may cultivate, process, and dispense): $60,063 any local tax
License renewal fees have not been set as of Jan. 2019

Hawaii Application fee: $5,000 4% (standard general


Initial license fee: $75,000 excise tax) for most
License renewal fee: $50,000 islands, 4.5% on Oahu
Testing facility certification fee: $3,000
Testing facility certification renewal fee: $3,000

Illinois Applications: $5,000 for dispensary centers; $25,000 7% excise tax at


for cultivation centers wholesale level and
License fees: $30,000 per dispensary; $200,000 per 1% sales tax
cultivation center
Annual renewal fees: $25,000 per dispensary; $100,000
per cultivation center
Louisiana Medical marijuana pharmacy application fees: $450 5% standard state sales
total (new pharmacy fee, CDS permit fee, prescription taxes (per a Dept. of
monitoring fee, and administrative hearing fee) Revenue
Cultivator fees: $100,000 annually for the license, $100 interpretation)
annually for the license, plus up to 7% of gross sales
Maine $15,000 application fee, $14,000 refunded to applicants 5% sales tax and 7%
that aren’t chosen; $15,000 renewal fee meals and rooms tax
on edible products
Maryland Application fees (in two stages): for growers and for Medical marijuana
processors $6,000; for growers/dispensaries: $11,000; sales are not taxed;
for dispensaries only: $5,000 state sales tax does not
Annual license fees: for growers: $125,000; for apply to medicine
dispensaries/growers: $165,000; for processors:
$40,000; for dispensaries: $40,000
Massachusetts $1,500 stage 1 application fee; Medical marijuana
$30,000 stage 2 application fee; sales are not taxed
$50,000/year license registration fee
Michigan Application fee: $6,000 3% excise tax at point
Annual regulatory assessment fee: $10,000-$66,000 of sale plus 6%
standard sales tax
Minnesota $20,000 manufacturer application fee; the annual fee is Medical marijuana
not yet set, but is expected to be between $75,000 and sales are not taxed
$100,000
Missouri Cultivation facilities application fee: $10,000 4% retail sales tax
Cultivation facilities annual fee: $25,000
Dispensary facilities application fee: $6,000
Dispensary facilities annual fee: $10,000
Manufacturing facilities application fee: $6,000
Manufacturing facilities annual fee: $10,000
State Application and/or Registration Fee Taxes
Montana Dispensary license: $500 2% on gross sales
Provider license fees (based on number of patients
served):
1-10 patients: $1,000
11-50 patients: $2,500
50 + patients: $5,000
Nevada $5,000 medical marijuana establishment application fee 6.85% to 8.1% state
$3,000 cultivation facility certification fee and local sales tax
$3,000 edible marijuana products or marijuana-infused likely applies, in
product establishment certification fee addition to a 2%
$5,000 independent testing laboratory certification fee excise tax for
$30,000 medical marijuana dispensary certification fee wholesale sales and
2% excise tax for
retail sales
New Hampshire $3,000 request for application fee Medical marijuana
Annual registration: $80,000 or $40,000 (payable in sales are not taxed;
stages), depending on the center’s geographic area New Hampshire does
not have a sales tax
New Jersey $20,000 dispensary fee each year, $2,000 for 7% sales tax
unsuccessful applicants
New Mexico $1,000 application fee for producers, annual producer Gross receipts tax
fee from $5,000 to $30,000 (5.125% to 8.8675%
depending on location
in state)
New York $10,000 application fee; $200,000 registration fee for 7% excise tax, 7%
two-year registration period sales tax
North Dakota $5,000 non-refundable application fee; $25,000 5% state sales tax, plus
licensing fee any local tax
Ohio Cultivator Level I application fee: $20,000 5.75% state sales tax,
Cultivator Level I initial license fee: $180,000 plus any local tax
Cultivator Level I renewal fee: $200,000
Cultivator Level II application fee: $2,000
Cultivator Level II initial license fee: $18,000
Cultivator Level II renewal fee: $20,000
Processor application fee: $10,000
Processor initial license fee: $90,000
Processor renewal fee: $100,000
Dispensary application fee: $5,000
Dispensary biennial license fee: $70,000
Testing lab application fee: $2,000
Testing lab initial license fee: $18,000
Testing lab renewal fee: $20,000


State Application and/or Registration Fee Taxes
Oklahoma Application fee: $2,500 7% retail sales tax on
medical cannabis,
regular states taxes
(4.5%) and local sales
taxes
Oregon $250 application fee; $1,000/year license fee Medical marijuana
sales are not taxed;
Oregon does not have
a sales tax
Pennsylvania Applications: $5,000 non-refundable fee for Growers/processors
dispensaries; $10,000 for growers/processors pay 5% tax on sale of
Licenses: $30,000 for each dispensary location (with a medical cannabis
$5,000 renewal); $200,000 for grower/processors
($10,000 renewal)
Rhode Island $250 application fee, $250,000 annual registration fee 4% surcharge; 7%
state sales tax
Utah To be determined in regulations Medical marijuana
sales are not taxed
Vermont $2,500 application fee, $20,000 or $30,000 annual fee Medical marijuana
sales are not taxed
Washington Producer application fee: $250 37% excise tax on
State Producer annual fee: $1,480 retail sales
Processor application fee: $250
Processor annual fee: $1,480
Retailer application fee: $250
Retailer annual fee: $1,480
Note: fees are for adult-use licenses; to be a medical
marijuana business, an entity must have an adult-use
license and apply for a medical marijuana endorsement
West Virginia Grower and processor application and registration fee: 10% tax on sales to
$55,000 ($50,000 is refunded if the application is dispensaries
denied)
Dispensary application and registration fee: $12,500
($10,000 is refunded if the application is denied)

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