Adult Use Licensees / Taxes and Fees
Taxes and Fees
Learn more about the mandatory taxes, as well as optional taxes and fees, imposed on the sale of adult-use marijuana in Massachusetts.
As the Commission continues to implement regulatory changes that were promulgated in October 2023, information contained on these webpages may require updates and/or verification by applicants and licensees in order to maintain compliance. Thank you for your understanding.
State Excise Tax
A 10.75% excise tax is imposed on transfers of marijuana and marijuana products from a 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 cannabis and cannabis-infused products. There is no standard sales tax on medical marijuana sales.
Local Tax (Optional)
A city or town may impose a tax of up to 3% of marijuana sales in its locality. Local marijuana taxes are returned to the city or town at least quarterly. The optional local tax cannot apply to medical marijuana sales.
Community Impact Fees
A city or town may impose a community impact fee to cover costs imposed upon the municipality by the operation of the Marijuana Establishment or Medical Marijuana Treatment Center. The fee cannot amount to more than 3% of the gross sales of the Marijuana Establishment or Medical Marijuana Treatment Center, and may not be in effect for longer than five years.
Related Pages
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.
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.