North Carolina: Marijuana Tax Handbook
North Carolina Marijuana Tax Rate
|Sales Tax Medical||Excise Tax Medical||Max Medical Tax||Sales Tax Recreational||Excise Tax Recreational||Max Recreational Tax|
2021 North Carolina Marijuana Tax Handbook
Medical marijuana is illegal in North Carolina, so there are no taxes for it.
Recreational marijuana is illegal in North Carolina, so there are no taxes for it.
About North Carolina Marijuana Tax
Does North Carolina have a Controlled Substances Tax?
According to the North Carolina Unauthorized Substances Tax , an excise tax is levied on controlled substances possessed by dealers is taxed at the following rates:
- At the rate of forty cents for each gram, or fraction thereof, of harvested marijuana stems and stalks that have been separated from and are not mixed with any other parts of the marijuana plant.
- At the rate of $3.50 for each gram, or fraction thereof, of marijuana, other than separated stems and stalks
- At the rate of $50.00 for each gram or fraction of any low-street-value drug that is sold by weight
- At the rate of $200.00 for each gram, or fraction of any other controlled substance that is sold by weight.
The tax levied does not apply to the following forms of marijuana:
- Harvested mature marijuana stalks when separated from and not mixed with any other parts of the marijuana plant.
- Marijuana seeds that have been sterilized and are incapable of germination.
- Roots of the marijuana plan
How do North Carolina's marijuana taxes compare to the states around it?
Note: It is illegal to transport marijuana accross state lines.