Beruflich Dokumente
Kultur Dokumente
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
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
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)