Marijuana Excise Tax
State Retail Marijuana Excise Tax Rate
Excise Tax on Marijuana Transfers
- The retail marijuana was transferred to the cultivation facility from an unaffiliated cultivation facility.
- The retail marijuana was harvested by the previous cultivation facility for sale at a retail marijuana store or for extraction by the retail marijuana product manufacturer. It also did not undergo further cultivation at the facility that received the retail marijuana.
- A contract price was established at the time of the transfer between the unaffiliated cultivations.
- The retail marijuana was subsequently transferred to an affiliated retail marijuana store or retail marijuana product manufacturer.
If all four of the above conditions have NOT been met, then the excise tax on the transfers is determined based on the AMR, not the contract price. The excise tax is still to be reported and paid by the cultivation facility that transferred the marijuana to the affiliated store or manufacturer.
1 As a result of Senate Bill 18-259 and regulation 1 CCR 201-18 section 39-28.8-302, there is a narrow exception for transfers to use the contract price for calculating excise tax, specific to transfers between unaffiliated cultivation facilities transferring to affiliated retail marijuana stores or product manufacturers.