District of Columbia: Marijuana Tax Handbook
District of Columbia Marijuana Tax Rate
| Sales Tax Medical | Excise Tax Medical | Max Medical Tax | Sales Tax Recreational | Excise Tax Recreational | Max Recreational Tax |
|---|---|---|---|---|---|
| 5.75% | N/A | 5.75% | 5.75% | N/A | 5.75% |
2024 District of Columbia Marijuana Tax Handbook
District of Columbia patients are required to pay a 5.75% sales tax on every purchase of medical marijuana. There is no additional excise tax on medical marijuana in District of Columbia.
District of Columbia consumers are required to pay a 5.75% sales tax on every purchase of marijuana for personal use. There is no additional cannabis excise tax on marijuana for personal use in District of Columbia.
About District of Columbia Marijuana Tax
Is the District of Columbia Marijuana Tax Weight-Based or Percentage-of-price-Based?
District of Columbia's marijuana program uses a Percentage-of-price tax system. This means that the tax charged is calculated using the retail price of the Marijuana at the time of purchase.
Does District of Columbia have a Controlled Substances Tax?
District of Columbia does not have a Controlled Substances tax involving Marijuana.
How do District of Columbia's marijuana taxes compare to the states around it?
- Medical marijuana: Legal
- Medical Excise Tax: N/A
- Medical Sales Tax: 0.00%
- Recreational marijuana: Illegal
- Medical marijuana: Legal
- Medical Excise Tax: 0.00%
- Medical Sales Tax: 5.30%
- Recreational marijuana: Legal
- Recreational Excise Tax: 21%
- Recreational Sales Tax: 5.30%
Note: It is illegal to transport marijuana accross state lines.
For more information about District of Columbia Marijuana Taxes, visit the District of Columbia Marijuana Tax page. 
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