Adult Use Licensees / Taxes and Fees
Taxes and Fees
Learn more about the mandatory taxes and optional taxes and fees imposed on the sale of marijuana in Massachusetts.
State Excise Tax
A 10.75% excise tax is imposed on transfers of marijuana and marijuana products from a Marijuana Retailer. There is no state excise tax on medical marijuana sales.
Standard Sales Tax
Massachusetts sales tax (6.25%) also applies to all sales of marijuana and marijuana products. There is no standard sales tax on medical marijuana sales.
Local Tax (Optional)
A city or town in which a Marijuana Establishment is located, otherwise known as a Host Community, may impose a tax of up to 3% of adult-use marijuana retail sales in its locality. However, medical marijuana sales are exempt from the local tax option.
Community Impact Fees
A Community Impact Fee (CIF) is defined as “an impact fee claimed by a Host Community in relation to the operations of a particular Marijuana Establishment (ME) or Medical Marijuana Treatment Center (MTC) which have been certified by the Commission or ruled upon by a court of competent jurisdiction as being Reasonably Related to the actual costs imposed on a Host Community by the ME or MTC’s operations.”
Additional information on CIFs can be found in the Commission’s Guidance on Host Community Agreements.
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Attend a Public
Meeting
The Cannabis Control Commission conducts meetings and other events to keep you informed.
Subscribe to Our
Notice List
Sign up for updates from the Cannabis Control Commission.
