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Wholesale Marihuana Tax

Wholesale Marihuana Tax

Who does the wholesale marihuana tax apply to?

The tax will apply to (a) the first sale or transfer of marihuana from a marihuana wholesaler to a marihuana retailer, (b) marihuana cultivated and processed for retail sale by a marihuana retailer itself (e.g., microbusinesses), and (c) sales or transfers of marihuana from medical marihuana provisioning centers to marihuana retailers.

When does the new wholesale marihuana tax take effect?

The new 24% wholesale marihuana tax takes effect on January 1, 2026. Therefore, the tax will apply to all taxable sales and transfers of marihuana occurring on and after that date.

Definitions

Frequently Asked Questions (FAQ)

Public Act 23 of 2025

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