Maine: Marijuana Tax Handbook


Maine Marijuana Tax Rate

Sales Tax Medical Excise Tax Medical Max Medical Tax Sales Tax Recreational Excise Tax Recreational Max Recreational Tax
5.50% N/A 5.50% 10.00% N/A 10.00%

2024 Maine Marijuana Tax Handbook

Maine patients are required to pay a 5.50% sales tax on every purchase of medical marijuana. There is no additional excise tax on medical marijuana in Maine.

Maine consumers are required to pay a 10% sales tax on every purchase of marijuana for personal use. There is no additional cannabis excise tax on marijuana for personal use in Maine.

About Maine Marijuana Tax

A special sales tax rate of 10% applies to the sale of marijuana and marijuana products at retail stores.

The sale of medical marijuana to qualified patients or caregivers is exempt from the special tax rate, but is subject to the standard 5.5% state sales tax (and 8% for edibles).

Local governments are not permitted to charge additional marijuana taxes.

What is the most recent revenue statistic for Maine?

$12M - $14M per year in medical marijuana only, recreational tax revenues

12% of all Maine Marijuana tax revenue goes to the "Adult Use Marijuana Public Health and Safety Fund", while the rest goes to the General Fund.

Is the Maine Marijuana Tax Weight-Based or Percentage-of-price-Based?

Maine's marijuana program is based on a Weight-based tax system. This means that the tax charged is calculated using the final weight of the Marijuana at the time of purchase.

Maine imposes excise taxes on various forms of marijuana being transferred between licensees in the state such as cultivators, dispensaries and wholesalers.

Cultivators will pay a $335 per pound excise tax on flowers and mature plants and a $94 per pound tax on trim. Immature plants and seedlings will also be taxed at the rate of $1.50. Seeds will incur a 30 cent per seed excise tax. All must be paid monthly.

Does Maine have a Controlled Substances Tax?

Maine does not have a Controlled Substances tax involving Marijuana.

How do Maine's marijuana taxes compare to the states around it?

New Hampshire

Note: It is illegal to transport marijuana accross state lines.

For more information about Maine Marijuana Taxes, visit the Maine Marijuana Tax page.

** This Document Provided By SalesTaxHandbook **