What is Marijuana Excise Tax?

Retail marijuana is subject to a 1% excise tax on the average market price of retail marijuana. The excise tax is imposed on the first sale or transfer from a retail marijuana cultivation facility to a retail marijuana store, retail marijuana product manufacturing facility or to another retail marijuana cultivation facility. The tax shall be calculated on the basis of the category of the retail marijuana product (I.e., Flower, Trim, or Immature Plant) being sold or transferred. This tax was 1% in 2016 and increased to 2% in 2017 and then increased to 3% in 2018. The 2019 tax rate is still 3%.

Show All Answers

1. What is Marijuana Excise Tax?
2. When is my Excise Tax due?
3. When is my 2019 Excise Tax Due?
4. If I have no Excise Tax liability, do I still need to file a return?
5. Is Medical Marijuana subject to Excise Tax?
6. Is a postmark acceptable for meeting the return due date?
7. Avoiding Common Mistakes on Return Forms
8. When is the Excise Tax office open?
9. What if I can not make it to the Excise Tax office during regular hours?
10. What happens if I do not file on time?
11. What types of payment are accepted?
12. What do I do when I have a change of key staff, email or phone number?
13. Are there Marijuana Excise Taxes payable to the State of Colorado?
14. Are there Marijuana Excise Taxes payable to Pueblo County?
15. Where do I pay my Excise Tax?