Jun 2022
3 min

Maine Cannabis Sales Tax



Recreational sales tax = 10%

* This tax rate does not apply to medical marijuana sales

Why this is important info

Knowing the state and jurisdictional tax rate(s) allows dispensary owners to plan financially. The impact of federal tax 280E is already so significant that the state tax rate really matters for cannabis dispensary owners. The tax rate can impact what the best pricing is for products and can also impact financial projections.

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Regulatory Citations for This Article

Adult Use of Marijuana Program Rule 18-691 C.M.R., Chapter 1

3.9.8 Sales Tax. A marijuana store or marijuana nursery cultivation facility must track sales and remit sales taxes according to 36 MRS and the rules of the Maine Revenue Service.

Sec. A-1.  36 MRSA c. 723

§ 4923.  Sales tax on marijuana and marijuana products

1.  Rate of sales tax.   A tax is imposed on the sale of marijuana and marijuana products sold at retail marijuana stores. The rate of tax is 10%.

2.  Exemption.   The tax on marijuana and marijuana products imposed pursuant to this section may not be levied on marijuana sold by registered dispensaries or registered primary caregivers to qualifying patients and primary caregivers pursuant to Title 22, chapter 558-C.

3.  Rate review.   The bureau shall review the tax levels established under this section annually and report its findings and make recommendations to the Legislature as appropriate regarding adjustment to the tax level.