Marijuana Taxes

Marijuana Regulation

Marijuana Taxation

Retail marijuana is subject to retail marijuana excise tax and a retail marijuana sales tax. The retail marijuana excise tax is imposed on the transfer of retail marijuana between retail marijuana business licensees. The retail marijuana sales tax is imposed on the sale of marijuana to a consumer.

Some products sold in marijuana retail stores are not subject to retail marijuana sales tax, rather, they are subject to retail sales tax. Items such as t-shirts or hats sold by a marijuana retail store are subject to the Colorado retail sales tax. For additional information on the retail sales tax, visit the Sales & Use Tax web page.