Document Type


Publication Date

Summer 2024


This article aims to provide an overview of the taxation of recreational cannabis in states where it has been legalized for recreational purposes. By delving into the various approaches taken by different jurisdictions, analyzing the economic impacts, and examining the challenges and opportunities inherent in cannabis taxation, we seek to shed light on a topic that is rapidly shaping the future of the cannabis industry and the broader economy. From excise taxes to sales taxes and licensing fees to revenue allocation, the taxation framework surrounding recreational cannabis is a dynamic and evolving landscape. Potential federal excise taxes could further complicate the matter if cannabis were to undergo modifications of legality at the federal level.


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Copyright © 2024 Norton, A.K., Thompson-Abbott, R. Keener, and Coustasse A. This article is reprinted with the publisher’s permission from JOURNAL OF STATE TAXATION, a quarterly journal published by CCH Incorporated. Copying or distribution without the publisher’s permission is prohibited. All rights reserved.