North Carolina: Marijuana Tax Handbook

North Carolina:

North Carolina 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	N/A	N/A	N/A

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.

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

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.

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