New Local Excise on Retail Sales of Marijuana for Adult Use
local option local acceptance revocation amendment excise sales tax retail sales of marijuana excise rate notification 3% three percent maximum excise rate
This Bulletin provides information about the procedures for implementing the local option excise on retail sales of marijuana for adult use. The Department of Revenue (DOR) collects the local excises in addition to the state taxes on these sales and distributes the collections on a quarterly schedule. The Bulletin explains the procedure for notifying the DOR of a community's acceptance or revocation of the excise and amendment of the excise rate.