Commercial Cannabis Tax Rates
Outdoor cultivation - $2 per square foot
Mixed light cultivation - $4 per square foot
Indoor cultivation - $7 per square foot
Nurseries - 4% on gross receipts
Manufacturing - Level 1 - 2.5% on gross receipts
Manufacturing - Level 2 - 0.0% on gross receipts
Retail - 4% on gross receipts
Distributor - 2% on gross receipts
Testing Laboratories - 0.5% on gross receipts