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: Erin Valz, Research and Fiscal Analysis Division (360)534-1522 ErinV@dor.wa.gov
For media inquiries, please contact: Kim Schmanke, Communications Director (360) 534-1602 KimS@dor.wa.gov