Pennsylvania: Marijuana Tax Handbook


Pennsylvania Marijuana Tax Rate

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

2024 Pennsylvania Marijuana Tax Handbook

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

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

About Pennsylvania Marijuana Tax

applicable only to growers' gross receipts of what they sell to dispensaries and cannot be passed on to patients or caregivers

What is the most recent revenue statistic for Pennsylvania?

$4.4 million (November 2019) which increased to $160 million in 2021

  • monies from the excise tax are deposited in the Medical Marijuana Program Fund.
  • funds are first to be used on repaying the initial loan from the General Fund to establish the program but this is to be done over a 10-year period.
  • Any other funds are to be distributed as follows:
  • 55% to the department of health with 40% of that total being used for operations of the department and 15% to be used for a program to assist with paying for medical marijuana for patients with a financial hardship, a program to offset or waive identification card fees for caregivers, a program to reimburse caregivers for background checks,
  • 10% for drug abuse prevention and counseling
  • 30% for medical marijuana research including for treatment of serious medical conditions for which medical marijuana is available and other possible conditions that could be helped
  • 5% to the Pennsylvania Commission on Crime and Delinquency for distribution to local police departments which demonstrate a need relating to enforcement

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

Pennsylvania's 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 Pennsylvania have a Controlled Substances Tax?

Pennsylvania does not have a Controlled Substances tax involving Marijuana.

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

New Jersey
New York
West Virginia

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

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

Extra Resources

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