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What are the cannabis tax requirements in each state?

Every state with legal cannabis sets its own taxes on top of federal rules: excise taxes on retail sales or wholesale transfers, cultivation or gross receipts taxes, regular sales tax, and local taxes. States also differ on whether they follow federal Section 280E for state income tax. Our guides cover each state's rules, regulator and filing schedule.

Cannabis tax requirements vary widely by state. Beyond federal Section 280E, operators face state excise taxes, cultivation taxes, retail sales taxes and local taxes, each with its own rates, returns and deadlines. Knowing the rules in every state you operate in is the starting point for both compliance and planning.

How to use these guides

Each guide covers the state’s regulator and license types, excise and sales taxes, filing cadence, whether the state follows federal Section 280E, and seed-to-sale requirements. Each also explains what the April 2026 federal rescheduling order means for medical and adult-use operators in that state: state-licensed medical activity is no longer subject to 280E, while adult-use activity still is. Rates and rules were last reviewed in November 2026.

For filing dates across all states, see our 2027 tax deadline calendar.

Multi-state tax considerations

  • Apportionment: how income and expenses are allocated across state jurisdictions.
  • Entity structure: how to organize legal entities for operations in several states.
  • Transfer pricing: how to price and document transactions between your entities in different states.
  • Nexus: when activity in a new state creates a tax filing obligation there.

State cannabis tax guides

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