Is there anything else I need to know about the tax changes?
Under the new tax structure, only cultivators and retail
stores will file and pay cannabis taxes.
The Department will automatically convert cultivators’ tax accounts from
Medical Marijuana Tax (MMT) to Wholesale Marijuana Tax (WMT). A cultivator will
need to file a WMT return monthly, even if filing a “zero” return (i.e. even if
there is no tax liability).
The Department will establish Retail Marijuana Tax (RMT)
accounts for retail stores, who will also need to file and pay a RMT return
All other licensees will have their MMT accounts removed,
and will not be required to file and pay marijuana taxes.
The establishments must also file a monthly sales tax return
that includes both the sales for adult-use and the sales to patient
Establishments that do not file each of the required returns
– even if they do not owe tax – will receive delinquency notices from the