Illinois: Medical Marijuana Handbook


Illinois Marijuana Tax Rate

Sales Tax Medical Excise Tax Medical Max Medical Tax Sales Tax Recreational Excise Tax Recreational Max Recreational Tax
1.00% N/A 1.00% 6.25% 10.00% 16.25%

2024 Illinois Medical Marijuana Handbook

Illinois has 6 bordering states consisting of Indiana, Iowa, Michigan, Kentucky, Missouri, and Wisconsin.

Medical marijuana is legal in Iowa , but there is no cannabis sales tax on it. There is no cannabis excise tax charged on medical marijuana in Iowa.

Medical marijuana is legal in Michigan and is subject to a cannabis sales tax of 6.00%. There is no cannabis excise tax charged on medical marijuana in Michigan.

Medical marijuana is legal in Missouri and is subject to a cannabis sales tax of 4.00%. There is no cannabis excise tax charged on medical marijuana in Missouri.

Medical Marijuana is illegal in Indiana, Kentucky, and Wisconsin, so there is no tax on medical marijuana in those states.

About Illinois Medical Marijuana

Is medical marijuana legal in Illinois?

Yes, medical marijuana is legal in Illinois

When and how did Illinois legalize marijuana for medical use?

Illinois legalized medical marijuana in 2013. This law was passed using House Bill 1 . The official name for this law is the Compassionate Use of Medical Cannabis Program Act 410 Illinois Compiled Statutes 130/1 et seq; Illinois Administrative Code Section 946.10 et seq

Illinois Medical Marijuana possession limits


  • 2.5 oz. in 14-day period


  • N/A

Is it legal to grow marijuana for medicinal use at home in Illinois?

Yes, medical marijuana patients are allowed to grow marijuana for medicinal use.

Registered qualified patients can cultivate up to 5 plants that are more than 5 inches tall per household. The plants cannot be stored or placed in a location where they are in ordinary public view and the patient must take reasonable precautions to ensure that the plants are secure from unauthorized access. The plants can only be cultivated on residential property lawfully in possession of the cultivator or with permission of the landowner.

Are there medical dispensaries available to patients?

Yes, as long as the patient presents the appropriate documentation for Illinois.

A dispensary cannot be within 1,000 feet of a pre-existing public or private school, day care center, day care home, or group day care home. It also cannot be located in any area zoned for residential use, including a house, apartment, or condominium. The dispensary cannot share office space with or refer patients to a certifying health care professional.

Is there a list of specific conditions for medical marijuana in Illinois?

  • Cancer
  • glaucoma
  • HIV+
  • AIDS
  • hepatitis C
  • amyotrophic lateral sclerosis (ALS)
  • Crohn’s including but not limited to ulcerative colitis
  • agitation of Alzheimer’s disease
  • cachexia/wasting syndrome
  • muscular dystrophy
  • severe fibromyalgia
  • spinal cord disease including arachnoiditis
  • Tarlov cysts
  • hydromyelia
  • syringomyelia
  • rheumatoid arthritis
  • fibrous dysplasia
  • spinal cord injury
  • traumatic brain injury and post-concussion syndrome
  • multiple sclerosis
  • Arnold-Chiari malformation
  • spinocerebellar ataxia
  • Parkinson’s disease -Tourette’s syndrome
  • myoclonus dystonia
  • reflex sympathetic dystrophy
  • complex regional pain syndrome types I and II
  • causalgia
  • neurofibromatosis
  • chronic inflammatory demyelinating polyneuropathy
  • Sjogren’s syndrome
  • lupus
  • interstitial cystitis
  • myasthenia gravis
  • hydrocephalus
  • nail-patella syndrome
  • residual limb pain
  • seizures including those characteristic of epilepsy
  • post-traumatic stress disorder
  • autism
  • chronic pain
  • irritable bowel syndrome
  • migraines
  • osteoarthritis
  • anorexia nervosa
  • Ehlers-Danlos syndrome
  • Neuro-Behcet’s autoimmune disease
  • neuropathy
  • polycystic kidney disease
  • superior canal dehiscence syndrome
  • intractable pain
  • the treatment of these conditions
  • or any other debilitating condition that is added by the Department of Health.

The list above, and more detailed information on it, can be found in the Illinois medical marijuana law

Does Illinois have a medical registry system or ID card?

Yes, Illinois keeps track of their medical marijuna patients.

  • Applicants must provide a certification from a health care professional dated within 90 days of the date of the application as to the need for the medical use of cannabis and they must execute a privacy waiver to allow the Department of Public Health to confirm the relationship between the patient and caregiver and to substantiate the patient’s diagnosis. A veteran who has received treatment at a VA hospital is deemed to have a bona fide relationship with a healthcare professional provided they have been seen at the VA for their debilitating medical condition.
  • Applicants and designated caregivers must also sign a statement that they will not divert medical cannabis.
  • Application fees are waived for patients who are terminally ill, and these applications are to be decided within 14 days. For all others, fees are $50 for one year, $100 for two years, and $125 for three years. These fees are cut in half for patients receiving Social Security disability benefits or Supplemental Security Income, veterans, patients over 65 and any receiving disability benefits from the Teacher’s Retirement System or the Illinois State Universities Retirement System. Applicants with a life-long debilitating disease will be charged $50 every three years. -A qualifying patient cannot possess a school bus permit or Commercial Driver's License. These licenses must be forfeited before the application will be considered.

Does Illinois recognize patients from other states?

No, Illinois does not recognize patients from any state.

Are there any age restrictions for medical marijuana in Illinois?

Patients under 18 years old can obtain a medical marijuana card if they suffer from seizures including those characteristics of epilepsy, a diagnosis of a terminal illness, or to treat or alleviate the pain, nausea or other symptoms associated with epilepsy. Applications must include two signed written certifications: one from a certified health care provider, and the patient must also have another certified health care provider review the case and confirm the recommendation. Patients under 18 years old can only consume medical cannabis infused products and are prohibited from purchasing any usable cannabis. or paraphernalia used for smoking cannabis.

** This Document Provided By SalesTaxHandbook **