Massachusetts: Marijuana Tax Handbook


Massachusetts Marijuana Tax Rate

Sales Tax Medical Excise Tax Medical Max Medical Tax Sales Tax Recreational Excise Tax Recreational Max Recreational Tax
N/A N/A N/A 6.25% 10.75% 17.00%

2024 Massachusetts Marijuana Tax Handbook

Medical marijuana legal in Massachusetts, but there is no cannabis sales tax for it.

Massachusetts consumers are required to pay a 6.25% sales tax on every purchase of marijuana for personal use. There is also an additional excise tax of 10.75% on every purchase of marijuana for personal use.

About Massachusetts Marijuana Tax

Cities and towns are allowed to also charge up to 3% on top of the state 6.25% rate

Collected from the end buyer

What is the most recent revenue statistic for Massachusetts?

$285.7million as of the middle of FY 2022

According to Bill HD.2852:

  • The money from the 6.25% sales tax is deposited in the General Fund
  • monies from the 10.75% excise tax are deposited in the Marijuana Regulation Fund and are first spent on the implementation, administration, and enforcement of the adult use of marijuana program.
  • Monies left over will be used on public and behavioral health including substance use prevention, substance use treatment, early intervention services and youth education and prevention;
  • public safety;
  • municipal police training;
  • the Prevention and Wellness Trust Fund; and
  • programming for restorative justice, jail diversion, workforce development, and mentoring for economically disadvantaged persons in communities disproportionately impacted by high rates of arrest and incarceration for marijuana offenses.

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

Massachusetts' 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 Massachusetts have a Controlled Substances Tax?

Massachusetts does not have a Controlled Substances tax involving Marijuana.

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

New Hampshire
New York
Rhode Island

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

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

Extra Resources

** This Document Provided By SalesTaxHandbook **