North Dakota: Marijuana Tax Handbook

North Dakota:

North Dakota Marijuana Tax Rate

Sales Tax Medical Excise Tax Medical Max Medical Tax Sales Tax Recreational Excise Tax Recreational Max Recreational Tax
5.00% N/A 5.00% N/A N/A N/A

2024 North Dakota Marijuana Tax Handbook

North Dakota patients are required to pay a 5.00% sales tax on every purchase of medical marijuana. There is no additional excise tax on medical marijuana in North Dakota.

Recreational marijuana is illegal in North Dakota, so there are no taxes for it.

About North Dakota Marijuana Tax

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

North Dakota'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.

Does North Dakota have a Controlled Substances Tax?

It is governed by the North Dakota Century Code. Cultivation, possession or use of marijuana beyond the limit prescribed attracts fines up to $1000

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

South Dakota

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

** This Document Provided By SalesTaxHandbook **