Research observation — independent review required
Medical marijuana and marijuana products are taxed at 4 percent, plus an optional county tax not exceeding 3 percent.
Identity or conditions: purchaser status: registered medical cardholder; subtype: medical
- Treatment
- included in base
- Rate application
- special rate required
- Rate class
- special
- State rate
- 4%
- Taxable base
- net retail price after discounts
- Local interaction
- product specific local
- Sourcing
- standard situs
- Evidence required
- medical product cardholder county and local effective date
- Effective-window status
- current authority verified start not pinned
- Runtime boundary
- purchaser status special rate and county local option resolver required
Before operational use: pin governing effective start; prove cardholder status without sensitive document persistence; build county local-option windows; independent review
State authority research source