The state of California and local cities place numerous taxes on legal cannabis.

Here is a breakdown of current cannabis taxes

Recreational (adult-use) customers:

  1. State excise tax for cannabis: 15%
  2. State sales tax: 7.25% to 10.25% depending on which California city you’re in
  3. City cannabis sales tax: Many cities and counties impose an additional sales tax on cannabis purchases ranging from 4% to 10%. Check with your local The Artist Tree location for the applicable tax rate.

Medical Patients:

Patients with a medical marijuana ID card (MMIC) or doctor’s recommendation save on some of the taxes above. This is a little confusing. Here are the details:

  1. All patients pay state excise tax (15%).
  2. Patients with a MMIC do not pay California state sales tax
  3. Patients with a doctor’s recommendation (but no MMIC) pay state sales tax (9.5%).
  4. Depending on the city, medical patients may pay a reduced or no city cannabis sales tax
    1. In West Hollywood, all medical patients pay NO city sales tax (7.5%)
    2. In Los Angeles, medical patients pay 5% city cannabis tax instead of 10%