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On November 6, 2012, Washington State voters passed Initiative 502 (I-502). The initiative makes it legal for businesses holding the appropriate marijuana license(s) to produce, process, or make retail sales of marijuana for recreational use.

The Liquor and Cannabis Board (LCB) approves, regulates, and enforces marijuana licenses. The LCB also administers the 25 percent excise tax on marijuana producers, processors, and retailers.

Taxes administered by the Department of Revenue (Department):

  • The business and occupation (B&O) tax applies to producers, processors, and retailers of marijuana and marijuana-infused products
  • Retail sales tax applies to the sales of marijuana and marijuana-infused products to consumers
  • The data contained in this report shows monthly tax collections for businesses with a marijuana producer, processor, or retailer license:

    Recreational Marijuana Tax Table

     

    Link to Medical Marijuana Tax data

    If you have questions concerning this report, please contact: Steve Smith, Research and Fiscal Analysis Division (360)534-1518 StephenS@dor.wa.gov

    For media inquiries, please contact: Kim Schmanke, Communications Director (360) 534-1602 KimS@dor.wa.gov