California Marijuana Tax Revenue 2024

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