California Marijuana Tax Revenue 2024
- California Cannabis
- Cannabis Business in California
- California Marijuana Tax Revenue
What is the Tax Rate for Marijuana in California?
Marijuana businesses in California are responsible for collecting and remitting various taxes on cannabis-related sales. These include:
- Cannabis Excise Tax: A 15% tax on the gross receipts from the retail sale of cannabis or cannabis products.
- Sales and Use Tax: Applied to all retail sales of cannabis and other tangible personal property, unless exempted. The statewide rate is 7.25%, but local district taxes can increase this rate.
Here is a table showing the sales and use tax rates for the top 10 largest cities in California by population:
| City | Sales and Use Tax Rate |
|---|---|
| Los Angeles | 9.50% |
| San Diego | 7.80% |
| San Jose | 9.40% |
| San Francisco | 8.60% |
| Fresno | 8.40% |
| Sacramento | 8.80% |
| Long Beach | 10.30% |
| Oakland | 10.30% |
| Bakersfield | 8.30% |
| Anaheim | 7.80% |
California Cannabis Industry Taxes
The data shows the amount of sales tax generated by marijuana businesses in California.
| Calendar Year | Quarter | Excise Tax | Sales Tax | Total Tax |
|---|---|---|---|---|
| 2024 | Q1 | $152,503,394 | $107,421,338 | $259,924,732 |
| 2023 | Q4 | $159,410,102 | $114,532,369 | $273,942,471 |
| 2023 | Q3 | $164,208,235 | $114,488,745 | $278,696,980 |
| 2023 | Q2 | $166,207,054 | $120,333,625 | $286,540,679 |
| 2023 | Q1 | $134,546,136 | $114,829,405 | $249,375,541 |
| 2022 | Q4 | $128,612,680 | $120,848,244 | $249,460,924 |
| 2022 | Q3 | $135,655,852 | $116,346,429 | $252,002,281 |
| 2022 | Q2 | $148,597,514 | $126,038,907 | $302,344,214 |
| 2022 | Q1 | $154,839,012 | $118,856,704 | $311,297,057 |
| 2021 | Q4 | $160,774,877 | $129,451,771 | $330,182,370 |
| 2021 | Q3 | $177,071,772 | $127,964,449 | $348,404,816 |
| 2021 | Q2 | $180,037,081 | $138,908,310 | $361,434,925 |
| 2021 | Q1 | $161,862,795 | $118,237,739 | $320,416,487 |
| 2020 | Q4 | $154,159,552 | $117,996,931 | $314,794,686 |
| 2020 | Q3 | $169,069,817 | $119,250,695 | $331,690,573 |
| 2020 | Q2 | $137,305,650 | $101,926,887 | $270,078,975 |
| 2020 | Q1 | $112,127,140 | $77,779,277 | $217,543,538 |
| 2019 | Q4 | $86,581,802 | $70,958,926 | $182,196,791 |
| 2019 | Q3 | $84,729,709 | $65,840,054 | $173,364,146 |
| 2019 | Q2 | $75,496,838 | $60,377,402 | $158,875,138 |
| 2019 | Q1 | $63,596,627 | $50,702,426 | $131,536,297 |
| 2018 | Q4 | $56,986,011 | $49,228,054 | $123,468,769 |
| 2018 | Q3 | $55,271,111 | $42,684,051 | $110,878,111 |
| 2018 | Q2 | $43,176,212 | $45,481,427 | $93,612,499 |
| 2018 | Q1 | $35,851,851 | $35,511,797 | $73,212,794 |
Last updated: June 5, 2024
Source: California Department of Tax and Fee Administration
