Across the United States
Cannabis Laws & State 280E Explorer
Explore cannabis programs and state deduction treatment separately. Legal possession, commercial sales, deductions and research-credit eligibility can follow different rules.
Explore your R&D credit potential ↗
R&D and tax considerations for cannabis businesses ↗
Federal treatment is a separate question
The Attorney General’s April 2026 final order, effective April 28, 2026, moved FDA-approved marijuana products and marijuana covered by a state medical marijuana license to Schedule III. Other marijuana remains in Schedule I. On October 30, 2026, DOJ announced that DEA had begun issuing federal registrations to more than 900 state-licensed medical marijuana dispensaries in seven states. A state license does not itself confer DEA registration; manufacturer and distributor applications remain under review. As of November 5, 2026, the IRS has not issued guidance on how Section 280E applies after medical rescheduling. Contact Royse about current federal treatment, mixed activities and transition questions.
Federal Register (opens in a new tab) ↗ U.S. Department of Justice (opens in a new tab) ↗ U.S. Department of the Treasury (opens in a new tab) ↗51 jurisdictions
Hover or focus a state for its summary. Select to keep its details open.
Small jurisdictions:
Geography from the U.S. Census Bureau via us-atlas (ISC). Filters dim states; sorting changes the list only.
State programs and conditions
Select a state to explore its program and conditions.
AlabamaView jurisdiction details
Alabama
- Program status
- Medical cannabis program; the regulator reports dispensary sales beginning in June 2026.Official source (amcc.alabama.gov) (opens in a new tab) ↗
- Adult-use status
- Not legal. Alabama authorizes medical cannabis only under the Darren Wesley 'Ato' Hall Compassion Act (Ala. Code Title 20, Chapter 2A); adult-use possession and sales remain illegal.Official source (amcc.alabama.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (amcc.alabama.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Not applicable - Alabama does not authorize adult-use cannabis sales.Official source (amcc.alabama.gov) (opens in a new tab) ↗
- Medical commercial sales
- Medical dispensary sales began in Montgomery in June 2026; a Talladega location opened August 28, 2026. Additional locations were scheduled from September 2026. See AMCC for current locations.Official source (amcc.alabama.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Medical licensing and permitted products differ from adult-use legalization. Confirm the current licensed locations and patient requirements.Official source (amcc.alabama.gov) (opens in a new tab) ↗
- Regulator
- Alabama Medical Cannabis Commission (AMCC) - licensing and regulation; Alabama Department of Revenue - cannabis taxes.Official source (amcc.alabama.gov) (opens in a new tab) ↗
AlaskaView jurisdiction details
Alaska
- Program status
- Adult possession is authorized and a separate medical registry exists.Official source (commerce.alaska.gov) (opens in a new tab) ↗ Official source (health.alaska.gov) (opens in a new tab) ↗ Official source (tax.alaska.gov) (opens in a new tab) ↗
- Adult-use status
- Adult possession is authorized for age 21+, subject to location and quantity limits.Applies to: Possession rules effective February 24, 2015Official source (commerce.alaska.gov) (opens in a new tab) ↗ Official source (tax.alaska.gov) (opens in a new tab) ↗
- Medical status
- Alaska residents may apply for a medical registry card. This does not establish a separate medical retail channel.Official source (health.alaska.gov) (opens in a new tab) ↗ Official source (tax.alaska.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Licensed retail marijuana stores (licensed by the Marijuana Control Board / AMCO) sell to adults 21+, subject to local option restrictions.Official source (tax.alaska.gov) (opens in a new tab) ↗
- Medical commercial sales
- Contact Royse for current details on this state.
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- Alaska Marijuana Control Board, staffed by the Alcohol and Marijuana Control Office (AMCO), Dept. of Commerce, Community & Economic Development; medical registry: Alaska Dept. of Health.Alaska Alcohol & Marijuana Control Office (opens in a new tab) ↗
ArizonaView jurisdiction details
Arizona
- Program status
- Adult-use and medical/dual licensing options are available.Official source (azdhs.gov) (opens in a new tab) ↗ Official source (azdor.gov) (opens in a new tab) ↗ Official source (azleg.gov) (opens in a new tab) ↗
- Adult-use status
- An adult-use program is authorized. Confirm the governing age, possession, use-location and local restrictions before relying on a specific activity.Official source (azdhs.gov) (opens in a new tab) ↗ Official source (azdor.gov) (opens in a new tab) ↗ Official source (azleg.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (azdhs.gov) (opens in a new tab) ↗ Official source (azdor.gov) (opens in a new tab) ↗ Official source (azleg.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Official regulator/revenue sales information identifies an operating adult-use market. Check the license and local rules for any particular outlet.Official source (azdor.gov) (opens in a new tab) ↗ Official source (azleg.gov) (opens in a new tab) ↗
- Medical commercial sales
- Official regulator/revenue sales information identifies an operating medical market. Check the license and local rules for any particular outlet.Official source (azdor.gov) (opens in a new tab) ↗ Official source (azleg.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Ordinary necessary expense subtraction covers ADHS-licensed establishments, testing facilities and qualifying for-profit dual licensees. Entity and filing-form rules apply.Official source (azdor.gov) (opens in a new tab) ↗ Official source (azleg.gov) (opens in a new tab) ↗
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- State cannabis taxes
- Adult-use retail sales: 16% state Marijuana Excise Tax on total sales to final customers (reported on Form MET-1; A.R.S. Title 42, Ch. 5, Art. 10) plus state, county and city transaction privilege tax (TPT). Medical marijuana sales: TPT only (no 16% excise).Official source (azdor.gov) (opens in a new tab) ↗
- Regulator
- Arizona Department of Health Services (ADHS) - medical and adult-use marijuana licensing; Arizona Department of Revenue - MET and TPT.Official source (azdhs.gov) (opens in a new tab) ↗
ArkansasView jurisdiction details
Arkansas
- Program status
- A medical registry and dispensary program is available.Official source (healthy.arkansas.gov) (opens in a new tab) ↗
- Adult-use status
- Not legal. Arkansas authorizes medical marijuana only under Amendment 98 of the Arkansas Constitution; adult-use possession and sales are not authorized.Official source (healthy.arkansas.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (healthy.arkansas.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Not applicable - no adult-use sales are authorized.Official source (healthy.arkansas.gov) (opens in a new tab) ↗
- Medical commercial sales
- Contact Royse for current details on this state.
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
CaliforniaView jurisdiction details
California
- Program status
- Adult-use and medical programs.Official source (cannabis.ca.gov) (opens in a new tab) ↗
- Adult-use status
- Adults 21 and older may buy cannabis, subject to local restrictions.Official source (cannabis.ca.gov) (opens in a new tab) ↗
- Medical status
- Medicinal purchases are available from age 18 with a physician recommendation.Official source (cannabis.ca.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Licensed commercial retail sales operate.Official source (real.cannabis.ca.gov) (opens in a new tab) ↗
- Medical commercial sales
- Licensed medicinal retail sales operate.Official source (real.cannabis.ca.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Corporation tax allows ordinary business expenses; licensed personal-income-tax businesses and qualifying owners receive relief for 2020–2029. Licensing and entity rules matter.Official source (ftb.ca.gov) (opens in a new tab) ↗
- Credit eligibility
- State deduction relief does not establish research-credit eligibility. Federal medical-cannabis scheduling is addressed separately above; credit eligibility requires its own analysis.Federal Register (opens in a new tab) ↗
- Implementation and limitations
- Cannabis excise tax is 15% of gross receipts of retail sales. It rose to 19% for July 1-Sept 30, 2025; AB 564 (signed Sept 22, 2025) restored 15% from Oct 1, 2025 through June 30, 2029 and delayed the next rate adjustment to FY 2028-29 (statutory cap 19%). AB 8 (Stats. 2025, ch. 248) extends the excise tax to products with hemp-derived concentrates from Jan 1, 2028.Official source (cdtfa.ca.gov) (opens in a new tab) ↗
- State cannabis taxes
- 15% cannabis excise tax on gross receipts of retail sales (R&TC 34011.2), collected by retailers; 19% applied July 1-Sept 30, 2025; cultivation tax no longer imposed. State and local sales tax also applies (medicinal purchases by holders of a valid state Medical Marijuana ID Card are exempt from sales tax). Local cannabis business taxes vary.Official source (cdtfa.ca.gov) (opens in a new tab) ↗
- Regulator
- California Department of Cannabis Control (DCC) - licensing; CDTFA - cannabis excise and sales tax; FTB - income tax.Official source (cannabis.ca.gov) (opens in a new tab) ↗
ColoradoView jurisdiction details
Colorado
- Program status
- Medical and retail marijuana businesses are separately licensed and regulated.Official source (tax.colorado.gov) (opens in a new tab) ↗ Official source (tax.colorado.gov) (opens in a new tab) ↗
- Adult-use status
- An adult-use program is authorized. Confirm the governing age, possession, use-location and local restrictions before relying on a specific activity.Official source (tax.colorado.gov) (opens in a new tab) ↗ Official source (tax.colorado.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (tax.colorado.gov) (opens in a new tab) ↗ Official source (tax.colorado.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Regulated retail sales are permitted. Check the regulator’s current sales or dispensary information for locations.Official source (tax.colorado.gov) (opens in a new tab) ↗ Official source (tax.colorado.gov) (opens in a new tab) ↗
- Medical commercial sales
- Revenue-department reports identify actual medical and retail marijuana store sales.Official source (tax.colorado.gov) (opens in a new tab) ↗ Official source (tax.colorado.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Licensed marijuana businesses can subtract otherwise deductible expenses disallowed federally by section 280E.Official source (tax.colorado.gov) (opens in a new tab) ↗
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- Colorado Marijuana Enforcement Division (MED), Department of Revenue - licensing; DOR Taxation Division - marijuana taxes.Official source (med.colorado.gov) (opens in a new tab) ↗ Official source (tax.colorado.gov) (opens in a new tab) ↗
- State cannabis taxes
- Retail marijuana: 15% excise tax on the first transfer from a cultivation facility (on the Average Market Rate or contract price; AMRs reset quarterly) and a separate 15% retail marijuana sales tax paid by consumers. Medical marijuana is exempt from both 15% taxes but subject to the 2.9% state sales tax. Local taxes apply.Official source (tax.colorado.gov) (opens in a new tab) ↗ Official source (tax.colorado.gov) (opens in a new tab) ↗
ConnecticutView jurisdiction details
Connecticut
- Program status
- Adult-use and qualifying medical sales are permitted; patient and transaction limits differ.Official source (portal.ct.gov) (opens in a new tab) ↗
- Adult-use status
- An adult-use program is authorized. Confirm the governing age, possession, use-location and local restrictions before relying on a specific activity.Official source (portal.ct.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (portal.ct.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Official regulator/revenue sales information identifies an operating adult-use market. Check the license and local rules for any particular outlet.Official source (portal.ct.gov) (opens in a new tab) ↗
- Medical commercial sales
- Official regulator/revenue sales information identifies an operating medical market. Check the license and local rules for any particular outlet.Official source (portal.ct.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- For tax years beginning on or after January 1, 2023, taxpayers licensed under CGS chapter 420f or 420h may deduct ordinary and necessary expenses disallowed federally under IRC 280E for Connecticut corporation business tax (CGS 12-217(a)(1)(H)) and personal income tax.Official source (cga.ct.gov) (opens in a new tab) ↗
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- State cannabis taxes
- Adult-use sales: statewide cannabis tax of 10.75% of gross receipts (effective October 1, 2026; previously based on milligrams of THC by product type), plus 6.35% sales and use tax and a 3% municipal cannabis tax.Official source (portal.ct.gov) (opens in a new tab) ↗
- Regulator
- Connecticut Department of Consumer Protection (Drug Control Division / cannabis licensing); Department of Revenue Services - cannabis taxes.Official source (portal.ct.gov) (opens in a new tab) ↗
DelawareView jurisdiction details
Delaware
- Program status
- Adult-use regulation and a medical program are in place.Official source (omc.delaware.gov) (opens in a new tab) ↗
- Adult-use status
- Adults 21+ may possess within statutory quantity limits.Official source (omc.delaware.gov) (opens in a new tab) ↗ Official source (omc.delaware.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (omc.delaware.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Adult-use retail sales began August 1, 2025.Official source (news.delaware.gov) (opens in a new tab) ↗
- Medical commercial sales
- Official regulator/revenue sales information identifies an operating medical market. Check the license and local rules for any particular outlet.Official source (news.delaware.gov) (opens in a new tab) ↗ Official source (omc.delaware.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Delaware’s subtraction applies only while the expenses are disallowed federally. The state subtraction is void if federal rules allow the deduction.Official source (revenue.delaware.gov) (opens in a new tab) ↗
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- Office of the Marijuana Commissioner (OMC), Department of Safety and Homeland Security; Division of Revenue - retail marijuana tax.Official source (omc.delaware.gov) (opens in a new tab) ↗
- State cannabis taxes
- 15% Retail Marijuana Tax on adult-use sales, imposed on the consumer and remitted by the retail store licensee; purchasers presenting a valid medical marijuana registry card are exempt. Adult-use sales began August 1, 2025.Official source (revenue.delaware.gov) (opens in a new tab) ↗
District of ColumbiaView jurisdiction details
District of Columbia
- Program status
- Adult possession rights coexist with a regulated medical program. Retail medical access is distinct from general adult-use commercial sales.Official source (mpdc.dc.gov) (opens in a new tab) ↗ Official source (abca.dc.gov) (opens in a new tab) ↗
- Adult-use status
- Limited adult possession is authorized for people 21+; this does not establish lawful commercial adult-use sales.Official source (mpdc.dc.gov) (opens in a new tab) ↗
- Medical status
- ABCA administers the medical cannabis program.Official source (abca.dc.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Not authorized. Selling any amount of marijuana remains a criminal violation in DC; adults 21+ may possess up to 2 oz and transfer up to 1 oz to another adult 21+ only without payment. Commercial cannabis sales are limited to licensed medical retailers.Official source (mpdc.dc.gov) (opens in a new tab) ↗
- Medical commercial sales
- Licensed medical retailers serve the program.Official source (abca.dc.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- State cannabis taxes
- 6% tax on gross receipts from the sale of medical cannabis (D.C. Code 47-2002(a)(7)(A)), administered by the Office of Tax and Revenue.Official source (code.dccouncil.gov) (opens in a new tab) ↗
- Regulator
- Alcoholic Beverage and Cannabis Administration (ABCA) - medical cannabis program licensing; Office of Tax and Revenue - medical cannabis tax.Official source (abca.dc.gov) (opens in a new tab) ↗
FloridaView jurisdiction details
Florida
- Program status
- Medical marijuana only (Fla. Const. Art. X, s. 29; s. 381.986, F.S.). Adult-use cannabis is not legal.Florida Office of Medical Marijuana Use (opens in a new tab) ↗
- Adult-use status
- Adult-use cannabis is not legal in Florida. The state authorizes medical marijuana only.Florida Division of Elections (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Florida Office of Medical Marijuana Use (opens in a new tab) ↗
- Adult-use commercial sales
- Not applicable - no adult-use sales are authorized.Florida Division of Elections (opens in a new tab) ↗
- Medical commercial sales
- Licensed Medical Marijuana Treatment Centers (MMTCs) operate dispensing locations for qualified patients registered with the Office of Medical Marijuana Use.Florida Office of Medical Marijuana Use (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- Florida Department of Health, Office of Medical Marijuana Use (OMMU).Florida Office of Medical Marijuana Use (opens in a new tab) ↗
GeorgiaView jurisdiction details
Georgia
- Program status
- Contact Royse for current details on this state.
- Adult-use status
- Not legal. Georgia permits only registered-patient medical cannabis; adult-use possession and sales are illegal.Official source (gmcc.ga.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (gmcc.ga.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Not applicable - no adult-use sales are authorized.Official source (gmcc.ga.gov) (opens in a new tab) ↗
- Medical commercial sales
- Current official license register lists active medical dispensaries; check location status before relying on availability.Official source (gmcc.ga.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- Georgia Access to Medical Cannabis Commission (GMCC) - production/dispensing licenses; Georgia Department of Public Health - patient registry.Official source (gmcc.ga.gov) (opens in a new tab) ↗
HawaiiView jurisdiction details
Hawaii
- Program status
- Medical cannabis dispensary program for qualifying registered patients.Official source (health.hawaii.gov) (opens in a new tab) ↗
- Adult-use status
- Contact Royse for current details on this state.
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (health.hawaii.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Not applicable - no adult-use sales are authorized.Official source (health.hawaii.gov) (opens in a new tab) ↗
- Medical commercial sales
- The health department reports actual monthly medical cannabis sales in its February 2026 program analysis.Official source (health.hawaii.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- Hawaii Department of Health, Office of Medical Cannabis Control and Regulation - dispensary licensing and patient registry.Official source (health.hawaii.gov) (opens in a new tab) ↗
IdahoView jurisdiction details
Idaho
- Program status
- Idaho has no medical or adult-use marijuana program. Marijuana is illegal under state law; CBD products must be derived from industrial hemp and contain zero THC.Official source (odp.idaho.gov) (opens in a new tab) ↗
- Adult-use status
- Not legal.Official source (odp.idaho.gov) (opens in a new tab) ↗
- Medical status
- No medical cannabis program. Only FDA-approved drugs such as Epidiolex are excluded from Idaho's marijuana definition.Official source (odp.idaho.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Not applicable - no cannabis sales are authorized.Official source (odp.idaho.gov) (opens in a new tab) ↗
- Medical commercial sales
- Not applicable - no medical cannabis sales are authorized.Official source (odp.idaho.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Not applicable to state-licensed cannabis businesses: Idaho does not license them.Official source (odp.idaho.gov) (opens in a new tab) ↗
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Idaho allows qualifying hemp-derived CBD with no THC; general hemp product permission is not classified as a medical marijuana program.Official source (odp.idaho.gov) (opens in a new tab) ↗
IllinoisView jurisdiction details
Illinois
- Program status
- Adult-use legalization effective January 1, 2020; regulated medical dispensing is separately recognized.Official source (idfpr.illinois.gov) (opens in a new tab) ↗ Official source (tax.illinois.gov) (opens in a new tab) ↗
- Adult-use status
- The Cannabis Regulation and Tax Act authorizes controlled adult use from January 1, 2020.Applies to: January 1, 2020 onwardOfficial source (idfpr.illinois.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (idfpr.illinois.gov) (opens in a new tab) ↗ Official source (tax.illinois.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- The regulator reports actual adult-use sales for January–February 2026.Official source (idfpr.illinois.gov) (opens in a new tab) ↗
- Medical commercial sales
- Contact Royse for current details on this state.
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Starting July 1, 2026, cultivators owe a 7% Medical Cannabis Cultivation Privilege Tax on first sales of medical cannabis. Starting September 10, 2026, the purchaser excise exemption covers a patient's adequate medical supply purchased from a medical cannabis dispensing organization.Official source (tax.illinois.gov) (opens in a new tab) ↗
- State cannabis taxes
- Cannabis Cultivation Privilege Tax: 7% of a cultivator's first-sale receipts (medical cultivation also 7% from July 1, 2026). Cannabis Purchaser Excise Tax on adult-use sales: 10% for non-infused cannabis at or below 35% adjusted THC, 25% above 35%, 20% for infused products. State and local sales tax applies on top, plus optional county and municipal cannabis retailers' occupation taxes. Medical cannabis is exempt from the purchaser excise tax and taxed at the qualifying-drug rate.Official source (tax.illinois.gov) (opens in a new tab) ↗
IndianaView jurisdiction details
Indiana
- Program status
- Contact Royse for current details on this state.
- Adult-use status
- Contact Royse for current details on this state.
- Medical status
- Contact Royse for current details on this state.
- Adult-use commercial sales
- Contact Royse for current details on this state.
- Medical commercial sales
- Contact Royse for current details on this state.
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
IowaView jurisdiction details
Iowa
- Program status
- Iowa medical cannabis program; product, patient and THC-waiver requirements apply.Official source (hhs.iowa.gov) (opens in a new tab) ↗
- Adult-use status
- Adult-use cannabis and adult-use retail sales are not authorized in Iowa.Official source (legis.iowa.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (hhs.iowa.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Adult-use cannabis and adult-use retail sales are not authorized in Iowa.Official source (legis.iowa.gov) (opens in a new tab) ↗
- Medical commercial sales
- Contact Royse for current details on this state.
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- Iowa Department of Health and Human Services, Office of Medical Cannabis – https://hhs.iowa.gov/health-prevention/medical-cannabisOfficial source (hhs.iowa.gov) (opens in a new tab) ↗
KansasView jurisdiction details
Kansas
- Program status
- Contact Royse for current details on this state.
- Adult-use status
- Contact Royse for current details on this state.
- Medical status
- Contact Royse for current details on this state.
- Adult-use commercial sales
- Contact Royse for current details on this state.
- Medical commercial sales
- Contact Royse for current details on this state.
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
KentuckyView jurisdiction details
Kentucky
- Program status
- Medical cannabis legalized from January 1, 2025; qualifying-condition rules changed in 2026.Official source (kymedcan.ky.gov) (opens in a new tab) ↗ Official source (kymedcan.ky.gov) (opens in a new tab) ↗
- Adult-use status
- Adult-use cannabis and adult-use retail sales are not authorized in Kentucky.Official source (kymedcan.ky.gov) (opens in a new tab) ↗ Official source (kymedcan.ky.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (kymedcan.ky.gov) (opens in a new tab) ↗ Official source (kymedcan.ky.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Adult-use cannabis and adult-use retail sales are not authorized in Kentucky.Official source (kymedcan.ky.gov) (opens in a new tab) ↗ Official source (kymedcan.ky.gov) (opens in a new tab) ↗
- Medical commercial sales
- Licensed medical cannabis dispensaries are open. The state lists 26 open dispensaries as of October 16, 2026. The first sales began in December 2025.Official source (kymedcan.ky.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Medical cannabis program authorized January 1, 2025. Dispensary sales began December 2025, and 26 dispensaries were listed as open on October 16, 2026. June 2026 executive orders address qualifying conditions.Official source (kymedcan.ky.gov) (opens in a new tab) ↗
- State cannabis taxes
- No state cannabis excise tax. Medical cannabis is exempt from Kentucky sales and excise taxes.Official source (kymedcan.ky.gov) (opens in a new tab) ↗ Official source (kymedcan.ky.gov) (opens in a new tab) ↗
- Regulator
- Kentucky Office of Medical Cannabis (Cabinet for Health and Family Services) – https://kymedcan.ky.gov/Official source (kymedcan.ky.gov) (opens in a new tab) ↗ Official source (kymedcan.ky.gov) (opens in a new tab) ↗
LouisianaView jurisdiction details
Louisiana
- Program status
- Louisiana has a therapeutic marijuana program and medical pharmacies.Official source (ldh.la.gov) (opens in a new tab) ↗
- Adult-use status
- Adult-use cannabis and adult-use retail sales are not authorized in Louisiana.Official source (ldh.la.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (ldh.la.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Adult-use cannabis and adult-use retail sales are not authorized in Louisiana.Official source (ldh.la.gov) (opens in a new tab) ↗
- Medical commercial sales
- Contact Royse for current details on this state.
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
MaineView jurisdiction details
Maine
- Program status
- Maine operates medical and adult-use cannabis programs.Official source (maine.gov) (opens in a new tab) ↗ Official source (maine.gov) (opens in a new tab) ↗ Maine Legislature (opens in a new tab) ↗ Maine Legislature (opens in a new tab) ↗
- Adult-use status
- An adult-use program is authorized. Confirm the governing age, possession, use-location and local restrictions before relying on a specific activity.Official source (maine.gov) (opens in a new tab) ↗ Official source (maine.gov) (opens in a new tab) ↗ Maine Legislature (opens in a new tab) ↗ Maine Legislature (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (maine.gov) (opens in a new tab) ↗ Official source (maine.gov) (opens in a new tab) ↗ Maine Legislature (opens in a new tab) ↗ Maine Legislature (opens in a new tab) ↗
- Adult-use commercial sales
- Contact Royse for current details on this state.
- Medical commercial sales
- Contact Royse for current details on this state.
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- State cannabis taxes
- Adult-use retail sales tax increased from 10% to 14% on January 1, 2026. From that date, cultivation excise is $223 per pound of flower, $63 per pound of trim, $1 per immature plant or seedling and $0.20 per seed. Contact Royse about tax treatment of medical sales.Maine Legislature (opens in a new tab) ↗ Maine Legislature (opens in a new tab) ↗
- Regulator
- Maine Office of Cannabis Policy, Department of Administrative and Financial Services – https://www.maine.gov/dafs/ocp/Official source (maine.gov) (opens in a new tab) ↗
MarylandView jurisdiction details
Maryland
- Program status
- Adult-use market and dual medical/adult-use dispensaries authorized from July 1, 2023.Official source (cannabis.maryland.gov) (opens in a new tab) ↗
- Adult-use status
- An adult-use program is authorized. Confirm the governing age, possession, use-location and local restrictions before relying on a specific activity.Official source (cannabis.maryland.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (cannabis.maryland.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Official FAQ identifies the regulated adult-use marketplace from July 1, 2023.Official source (cannabis.maryland.gov) (opens in a new tab) ↗
- Medical commercial sales
- Contact Royse for current details on this state.
- State 280E deduction treatment
- Maryland-licensed cannabis businesses may subtract expenses disallowed by IRC §280E for individual and corporate income tax (Md. Code, Tax-General §§10-208 and 10-308), for tax years beginning after December 31, 2021.Maryland General Assembly (opens in a new tab) ↗
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Adult-use and medical sales through licensed dispensaries since July 1, 2023. Cannabis sales tax increased from 9% to 12% on July 1, 2025.Official source (marylandcomptroller.gov) (opens in a new tab) ↗
- State cannabis taxes
- Adult-use cannabis sales are subject to a 12% sales and use tax from July 1, 2025, raised from 9% by the Budget Reconciliation and Financing Act of 2025. Contact Royse about tax treatment of medical purchases.Official source (marylandcomptroller.gov) (opens in a new tab) ↗
- Regulator
- Maryland Cannabis Administration – https://cannabis.maryland.gov/Official source (cannabis.maryland.gov) (opens in a new tab) ↗
MassachusettsView jurisdiction details
Massachusetts
- Program status
- The regulator administers medical and adult-use marijuana access.Massachusetts Cannabis Control Commission (opens in a new tab) ↗ Massachusetts Cannabis Control Commission (opens in a new tab) ↗
- Adult-use status
- An adult-use program is authorized. Confirm the governing age, possession, use-location and local restrictions before relying on a specific activity.Massachusetts Cannabis Control Commission (opens in a new tab) ↗ Massachusetts Cannabis Control Commission (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Massachusetts Cannabis Control Commission (opens in a new tab) ↗ Massachusetts Cannabis Control Commission (opens in a new tab) ↗
- Adult-use commercial sales
- Official regulator/revenue sales information identifies an operating adult-use market. Check the license and local rules for any particular outlet.Massachusetts Cannabis Control Commission (opens in a new tab) ↗ Massachusetts Cannabis Control Commission (opens in a new tab) ↗
- Medical commercial sales
- Official regulator/revenue sales information identifies an operating medical market. Check the license and local rules for any particular outlet.Massachusetts Cannabis Control Commission (opens in a new tab) ↗ Massachusetts Cannabis Control Commission (opens in a new tab) ↗
- State 280E deduction treatment
- Massachusetts decoupled from IRC §280E for personal income tax and corporate excise for tax years beginning on or after January 1, 2022 (St.2022, c.180, §§1–2).Official source (mass.gov) (opens in a new tab) ↗ Massachusetts Cannabis Control Commission (opens in a new tab) ↗
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Current adult and medical regulations were posted September 30, 2026, effective September 11, 2026.Applies to: Regulations effective September 11, 2026Massachusetts Cannabis Control Commission (opens in a new tab) ↗
- State cannabis taxes
- Adult-use retail sales: 10.75% marijuana excise (G.L. c.64N) plus 6.25% sales tax, plus a local option tax of up to 3%. Medical marijuana is exempt from the excise and local option tax.Official source (mass.gov) (opens in a new tab) ↗ Massachusetts Cannabis Control Commission (opens in a new tab) ↗
- Regulator
- Massachusetts Cannabis Control Commission – https://masscannabiscontrol.com/Massachusetts Cannabis Control Commission (opens in a new tab) ↗ Massachusetts Cannabis Control Commission (opens in a new tab) ↗
MichiganView jurisdiction details
Michigan
- Program status
- Separate adult-use establishments and medical facilities are regulated.Official source (michigan.gov) (opens in a new tab) ↗
- Adult-use status
- An adult-use program is authorized. Confirm the governing age, possession, use-location and local restrictions before relying on a specific activity.Official source (michigan.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (michigan.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Official regulator/revenue sales information identifies an operating adult-use market. Check the license and local rules for any particular outlet.Official source (michigan.gov) (opens in a new tab) ↗
- Medical commercial sales
- Official regulator/revenue sales information identifies an operating medical market. Check the license and local rules for any particular outlet.Official source (michigan.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- State deduction relief does not determine federal treatment. See the separate federal medical-cannabis scheduling note above.Federal Register (opens in a new tab) ↗
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- Michigan Cannabis Regulatory Agency (Department of Licensing and Regulatory Affairs) – https://www.michigan.gov/craOfficial source (michigan.gov) (opens in a new tab) ↗
MinnesotaView jurisdiction details
Minnesota
- Program status
- Official market monitoring identifies medical and adult-use retail sales.Official source (mn.gov) (opens in a new tab) ↗
- Adult-use status
- An adult-use program is authorized. Confirm the governing age, possession, use-location and local restrictions before relying on a specific activity.Official source (mn.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (mn.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Regulated retail sales are permitted. Check the regulator’s current sales or dispensary information for locations.Official source (mn.gov) (opens in a new tab) ↗
- Medical commercial sales
- Regulated retail sales are permitted. Check the regulator’s current sales or dispensary information for locations.Official source (mn.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Licensed cannabis/hemp businesses may subtract §280E-disallowed cannabis expenses. Medical manufacturer relief starts in 2019; the broader licensed-business rule starts in 2023.Applies to: Medical manufacturers: 2019–2022; expanded licensed businesses: 2023 onwardOfficial source (revenue.state.mn.us) (opens in a new tab) ↗
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- State cannabis taxes
- Adult-use: 15% cannabis gross receipts tax (Minn. Stat. §295.81) plus state and local sales tax. Medical items bought by or for registry patients are exempt from the gross receipts tax. Note that the rate rose from 10% to 15% under 2025 legislation.Official source (revisor.mn.gov) (opens in a new tab) ↗
- Regulator
- Minnesota Office of Cannabis Management (OCM) – https://mn.gov/ocm/Official source (mn.gov) (opens in a new tab) ↗
MississippiView jurisdiction details
Mississippi
- Program status
- Registered medical use is authorized; the current toolkit says recreational use and possession remain illegal.Official source (mmcp.ms.gov) (opens in a new tab) ↗ Official source (dor.ms.gov) (opens in a new tab) ↗
- Adult-use status
- Recreational use and possession remain illegal under the August 2026 patient toolkit.Official source (mmcp.ms.gov) (opens in a new tab) ↗ Official source (dor.ms.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (mmcp.ms.gov) (opens in a new tab) ↗ Official source (dor.ms.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- adult-use sales are not authorized.Official source (mmcp.ms.gov) (opens in a new tab) ↗ Official source (dor.ms.gov) (opens in a new tab) ↗
- Medical commercial sales
- Licensed medical cannabis dispensaries sell to registered cardholders.Official source (dor.ms.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Licensed Mississippi medical cannabis establishments may deduct ordinary and necessary business expenses for state income tax notwithstanding IRC §280E (Miss. Code Ann. §41-137-51).Mississippi Legislature (opens in a new tab) ↗ Official source (dor.ms.gov) (opens in a new tab) ↗
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- State cannabis taxes
- 5% excise on a cultivator's first sale or transfer of medical cannabis, based on DOR-set fair market values updated January 1 and July 1. 7% state sales tax at the dispensary, plus Jackson and Tupelo special levies.Official source (dor.ms.gov) (opens in a new tab) ↗
MissouriView jurisdiction details
Missouri
- Program status
- Missouri constitution authorizes adult use for 21+ and qualifying medical access.Official source (revisor.mo.gov) (opens in a new tab) ↗ Official source (revisor.mo.gov) (opens in a new tab) ↗
- Adult-use status
- Adults 21+ have limited personal possession rights; public use and impaired driving remain restricted.Applies to: Constitutional amendment effective December 8, 2022Official source (revisor.mo.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (revisor.mo.gov) (opens in a new tab) ↗ Official source (revisor.mo.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Regulated adult-use and medical dispensary sales are permitted.Official source (health.mo.gov) (opens in a new tab) ↗
- Medical commercial sales
- Regulated retail sales are permitted. Check the regulator’s current sales or dispensary information for locations.Official source (health.mo.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Article XIV-authorized businesses may subtract eligible §280E-disallowed expenses. Individual, corporate, fiduciary and PTE filing lines and required supporting statements differ.Applies to: Tax years 2022 onwardOfficial source (dor.mo.gov) (opens in a new tab) ↗
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- State cannabis taxes
- Adult-use: 6% state retail tax (Mo. Const. art. XIV §2) plus a local option of up to 3% with voter approval, plus regular sales tax. Medical: 4% state retail tax (art. XIV §1), plus regular sales tax.Official source (revisor.mo.gov) (opens in a new tab) ↗
MontanaView jurisdiction details
Montana
- Program status
- Adult-use dispensaries may sell to adults 21+ and registered patients; medical-only dispensaries serve cardholders.Official source (revenue.mt.gov) (opens in a new tab) ↗
- Adult-use status
- An adult-use program is authorized. Confirm the governing age, possession, use-location and local restrictions before relying on a specific activity.Official source (revenue.mt.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (revenue.mt.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Regulated retail sales are permitted. Check the regulator’s current sales or dispensary information for locations.Official source (revenue.mt.gov) (opens in a new tab) ↗
- Medical commercial sales
- Regulated retail sales are permitted. Check the regulator’s current sales or dispensary information for locations.Official source (revenue.mt.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- State cannabis taxes
- State marijuana tax on retail sales: 20% of net retail price for adult-use; 4% for medical. Counties may add a local option tax of up to 3% on medical, adult-use or both. No reduction for cost of goods sold. (Sec. 15-64-102, MCA)Official source (revenue.mt.gov) (opens in a new tab) ↗
- Regulator
- Montana Department of Revenue, Cannabis Control Division (licensing, compliance and cannabis tax).Official source (revenue.mt.gov) (opens in a new tab) ↗
NebraskaView jurisdiction details
Nebraska
- Program status
- The enacted medical framework has permanent regulations approved July 2026. Details on current medical sales are available on request.Official source (mcc.nebraska.gov) (opens in a new tab) ↗
- Adult-use status
- Adult-use (recreational) cannabis is not legal in Nebraska. The 2024 voter-approved initiatives authorize medical cannabis only.Official source (mcc.nebraska.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (mcc.nebraska.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- No adult-use retail sales are authorized.Official source (mcc.nebraska.gov) (opens in a new tab) ↗
- Medical commercial sales
- Contact Royse for current details on this state.
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Voters approved medical cannabis Initiatives 437 and 438 in November 2024, creating the Nebraska Medical Cannabis Commission. Permanent regulations were approved by the Attorney General (June 30, 2026) and Governor (July 1, 2026). The Commission advanced proposed amendments in August 2026, scheduled consideration for November 16, 2026, and anticipates the amended rules and a new manufacturer application period in early 2027. Proposed amendments are not operative rules.Official source (mcc.nebraska.gov) (opens in a new tab) ↗
- Regulator
- Nebraska Medical Cannabis Commission (licenses and regulates medical cannabis establishments).Official source (mcc.nebraska.gov) (opens in a new tab) ↗
NevadaView jurisdiction details
Nevada
- Program status
- Adults 21+ may purchase, possess and consume within legal limits; a medical program is also available.Official source (ccb.nv.gov) (opens in a new tab) ↗
- Adult-use status
- Adult purchase and possession are authorized with quantity, location and age restrictions.Applies to: Adult authorization January 1, 2017 onwardOfficial source (ccb.nv.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (ccb.nv.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Official regulator/revenue sales information identifies an operating adult-use market. Check the license and local rules for any particular outlet.Official source (ccb.nv.gov) (opens in a new tab) ↗
- Medical commercial sales
- Official regulator/revenue sales information identifies an operating medical market. Check the license and local rules for any particular outlet.Official source (ccb.nv.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Nevada does not impose a corporate or personal income tax, so IRC §280E has no state income-tax effect. Cannabis businesses may owe the gross-revenue-based Commerce Tax and cannabis excise taxes.Official source (tax.nv.gov) (opens in a new tab) ↗
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- State cannabis taxes
- 15% wholesale excise tax on the first wholesale sale by a cultivation facility (fair market value for affiliate sales); 10% retail excise tax on adult-use retail and consumption-lounge sales (not imposed on sales to medical cardholders); state and local sales tax also applies (NRS 372A.290).Official source (leg.state.nv.us) (opens in a new tab) ↗ Official source (tax.nv.gov) (opens in a new tab) ↗
- Regulator
- Nevada Cannabis Compliance Board (licensing and regulation); Nevada Department of Taxation administers cannabis excise taxes.Official source (ccb.nv.gov) (opens in a new tab) ↗
New HampshireView jurisdiction details
New Hampshire
- Program status
- Therapeutic cannabis registry permits purchases from licensed Alternative Treatment Centers.Official source (dhhs.nh.gov) (opens in a new tab) ↗
- Adult-use status
- Contact Royse for current details on this state.
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (dhhs.nh.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- No adult-use retail sales are authorized.Official source (dhhs.nh.gov) (opens in a new tab) ↗
- Medical commercial sales
- Regulated retail sales are permitted. Check the regulator’s current sales or dispensary information for locations.Official source (dhhs.nh.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- New Hampshire Department of Health and Human Services, Therapeutic Cannabis Program (registry and ATC oversight).Official source (dhhs.nh.gov) (opens in a new tab) ↗
New JerseyView jurisdiction details
New Jersey
- Program status
- Legal adult-use sale/use for 21+ and a separate medicinal program.Official source (nj.gov) (opens in a new tab) ↗ Official source (nj.gov) (opens in a new tab) ↗
- Adult-use status
- CREAMM authorizes legal adult-use sale and use for persons 21+.Official source (nj.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (nj.gov) (opens in a new tab) ↗ Official source (nj.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- The regulator’s 2026 meeting sales reporting identifies operating adult-use and medicinal markets.Official source (nj.gov) (opens in a new tab) ↗
- Medical commercial sales
- The regulator’s 2026 meeting sales reporting identifies operating adult-use and medicinal markets.Official source (nj.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- New Jersey’s state deduction relief applies under P.L.2023, c.50 for tax years beginning on or after January 1, 2023 (Division of Taxation TB-106).Official source (nj.gov) (opens in a new tab) ↗
- Credit eligibility
- A registered cannabis licensee may include otherwise-qualified research expenses in the CBT R&D credit on Form 306, with a detailed calculation rider. There is no general R&D credit under gross income tax or BAIT.Applies to: CBT: apply current Form 306 and bulletin rulesOfficial source (nj.gov) (opens in a new tab) ↗ Official source (nj.gov) (opens in a new tab) ↗
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- New Jersey Cannabis Regulatory Commission (adult-use and medicinal licensing); Division of Taxation administers sales tax and SEEF.Official source (nj.gov) (opens in a new tab) ↗
New MexicoView jurisdiction details
New Mexico
- Program status
- Official sales portal identifies adult-use and medical cannabis market activity.Official source (crop.rld.nm.gov) (opens in a new tab) ↗
- Adult-use status
- An adult-use program is authorized. Confirm the governing age, possession, use-location and local restrictions before relying on a specific activity.Official source (crop.rld.nm.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (crop.rld.nm.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Regulated retail sales are permitted. Check the regulator’s current sales or dispensary information for locations.Official source (crop.rld.nm.gov) (opens in a new tab) ↗
- Medical commercial sales
- Regulated retail sales are permitted. Check the regulator’s current sales or dispensary information for locations.Official source (crop.rld.nm.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Medical cannabis gross-receipts deductions and cannabis excise rules are separate from income-tax deduction treatment.Official source (realfile.tax.newmexico.gov) (opens in a new tab) ↗
- Regulator
- New Mexico Regulation and Licensing Department, Cannabis Control Division (licensing); Department of Health Medical Cannabis Program (patient registry); Taxation and Revenue Department (cannabis excise tax).Official source (rld.nm.gov) (opens in a new tab) ↗
New YorkView jurisdiction details
New York
- Program status
- The Cannabis Law regulates adult-use and medical cannabis separately.Official source (cannabis.ny.gov) (opens in a new tab) ↗
- Adult-use status
- The Cannabis Law legalized adult cannabis use for persons 21+ in March 2021. Retail operations require separate licensing.Applies to: March 2021 authorizationOfficial source (cannabis.ny.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (cannabis.ny.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Official market reporting identifies actual adult-use retail sales in early 2026.Official source (it.cannabis.ny.gov) (opens in a new tab) ↗
- Medical commercial sales
- Registered organizations dispense medical cannabis to certified patients and designated caregivers.Official source (tax.ny.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- New York allows a subtraction for federal deductions disallowed by §280E relating to adult-use cannabis products, for tax years beginning on or after January 1, 2022. The state subtraction does not cover medical-only registered-organization activity. Federal medical treatment is addressed separately above.Official source (tax.ny.gov) (opens in a new tab) ↗ Official source (tax.ny.gov) (opens in a new tab) ↗
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Effective June 1, 2024, New York replaced the THC potency-based distributor tax with a 9% distributor tax on sales to retailers and reduced the medical cannabis excise tax from 7% to 3.15%.Official source (tax.ny.gov) (opens in a new tab) ↗
- State cannabis taxes
- Adult-use cannabis is subject to a 9% distributor tax on sales or transfers to retailers, calculated on 75% of retail price for qualifying direct consumer sales by microbusinesses or RODs, plus a 13% retail tax (9% state and 4% local) paid by the consumer. Medical registered organizations pay a 3.15% excise tax on gross receipts from June 1, 2024. Contact Royse about other applicable taxes.Official source (tax.ny.gov) (opens in a new tab) ↗
- Regulator
- New York State Office of Cannabis Management and Cannabis Control Board.Official source (cannabis.ny.gov) (opens in a new tab) ↗
North CarolinaView jurisdiction details
North Carolina
- Program status
- North Carolina permits only a narrow low-THC hemp-extract exemption for intractable epilepsy (G.S. 90-94.1). Adult-use and broader medical cannabis are not legal under state law. Note: the Eastern Band of Cherokee Indians permits adult-use sales on tribal land (Qualla Boundary) under tribal law; possession or transport off tribal land remains illegal under North Carolina law.Official source (ncleg.gov) (opens in a new tab) ↗
- Adult-use status
- Adult-use cannabis is not legal under North Carolina law (tribal adult-use sales on EBCI land operate under tribal law only).Official source (ncleg.gov) (opens in a new tab) ↗
- Medical status
- No comprehensive medical cannabis program. G.S. 90-94.1 exempts possession/use of qualifying hemp extract (<0.9% THC, at least 5% CBD) by caregivers for intractable epilepsy.Official source (ncleg.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- No state-licensed cannabis retail sales. The EBCI dispensary on the Qualla Boundary operates under tribal law, with adult-use sales since 2024.Official source (ncleg.gov) (opens in a new tab) ↗
- Medical commercial sales
- No state-licensed cannabis retail sales. The EBCI dispensary on the Qualla Boundary operates under tribal law, with adult-use sales since 2024.Official source (ncleg.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
North DakotaView jurisdiction details
North Dakota
- Program status
- A medical cannabis registry and dispensary program is available. Details on adult-use rules are available on request.Official source (hhs.nd.gov) (opens in a new tab) ↗
- Adult-use status
- Adult-use cannabis is not legal in North Dakota. Voters rejected Initiated Measure 5 on November 5, 2024 (and a prior 2022 measure).Official source (sos.nd.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (hhs.nd.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- No adult-use retail sales are authorized.Official source (sos.nd.gov) (opens in a new tab) ↗
- Medical commercial sales
- Contact Royse for current details on this state.
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- North Dakota Department of Health and Human Services, Medical Marijuana Program.Official source (hhs.nd.gov) (opens in a new tab) ↗
OhioView jurisdiction details
Ohio
- Program status
- Regulated dispensaries serve registered medical patients and adults 21+.Official source (com.ohio.gov) (opens in a new tab) ↗
- Adult-use status
- Contact Royse for current details on this state.
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (com.ohio.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Nonmedical cannabis sales began August 6, 2024.Official source (com.ohio.gov) (opens in a new tab) ↗
- Medical commercial sales
- Regulated retail sales are permitted. Check the regulator’s current sales or dispensary information for locations.Official source (com.ohio.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- SB 56 (signed December 19, 2025; effective March 20, 2026) revised Ohio's adult-use law: the 10% adult-use excise tax was retained; THC in adult-use extracts is capped at 70%; dispensary sales are limited to one day's legal possession amount per buyer; intoxicating hemp products may be sold only in licensed dispensaries; and possession is limited to cannabis purchased from Ohio-licensed dispensaries.Official source (statusreport.lsc.ohio.gov) (opens in a new tab) ↗ Official source (legislature.ohio.gov) (opens in a new tab) ↗
- State cannabis taxes
- 10% adult-use marijuana excise tax on the price of adult-use marijuana, collected from the consumer by the dispensary and remitted monthly (R.C. 3796.40 after SB 56), in addition to state and local sales tax. Medical marijuana purchases are exempt from the 10% excise.Official source (tax.ohio.gov) (opens in a new tab) ↗ Official source (codes.ohio.gov) (opens in a new tab) ↗
- Regulator
- Ohio Department of Commerce, Division of Cannabis Control (medical and adult-use licensing).Official source (com.ohio.gov) (opens in a new tab) ↗
OklahomaView jurisdiction details
Oklahoma
- Program status
- OMMA medical dispensing is restricted to licensed patients/caregivers and permitted commercial transfers.Official source (oklahoma.gov) (opens in a new tab) ↗
- Adult-use status
- Adult-use cannabis is not legal in Oklahoma. Voters rejected State Question 820 on March 7, 2023.Official source (results.okelections.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (oklahoma.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- No adult-use retail sales are authorized.Official source (results.okelections.gov) (opens in a new tab) ↗
- Medical commercial sales
- Regulated retail sales are permitted. Check the regulator’s current sales or dispensary information for locations.Official source (oklahoma.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- Oklahoma Medical Marijuana Authority (OMMA).Official source (oklahoma.gov) (opens in a new tab) ↗
- State cannabis taxes
- 7% medical marijuana excise tax on retail sales (gross receipts), collected at point of sale (63 O.S. §426, SQ 788), in addition to state and local sales tax. Revenue goes to the Medical Marijuana Tax Fund.Official source (oklahoma.gov) (opens in a new tab) ↗
OregonView jurisdiction details
Oregon
- Program status
- Regulator guidance distinguishes recreational customers and medical-grade products.Official source (oregon.gov) (opens in a new tab) ↗ Official source (oregon.gov) (opens in a new tab) ↗
- Adult-use status
- An adult-use program is authorized. Confirm the governing age, possession, use-location and local restrictions before relying on a specific activity.Official source (oregon.gov) (opens in a new tab) ↗ Official source (oregon.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (oregon.gov) (opens in a new tab) ↗ Official source (oregon.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Official regulator/revenue sales information identifies an operating adult-use market. Check the license and local rules for any particular outlet.Official source (oregon.gov) (opens in a new tab) ↗ Official source (oregon.gov) (opens in a new tab) ↗
- Medical commercial sales
- Official regulator/revenue sales information identifies an operating medical market. Check the license and local rules for any particular outlet.Official source (oregon.gov) (opens in a new tab) ↗ Official source (oregon.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Oregon allows a subtraction for federal deductions disallowed by IRC §280E for marijuana production, processing or sale authorized under ORS chapter 475C — for personal income tax (ORS 316.680(1)(i)) and corporate excise/income tax (ORS 317.363). Applies to: Tax years beginning on or after January 1, 2016 (limited 2015 relief).Oregon Legislature (opens in a new tab) ↗ Official source (oregon.gov) (opens in a new tab) ↗
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- State cannabis taxes
- Recreational marijuana retail sales are subject to a 17% state tax plus local tax of up to 3% where adopted, collected by OLCC-licensed retailers and remitted to the Department of Revenue. Contact Royse about medical-purchase exemptions.Official source (oregon.gov) (opens in a new tab) ↗
- Regulator
- Oregon Liquor and Cannabis Commission (recreational licensing); Oregon Health Authority, Oregon Medical Marijuana Program (medical registry).Official source (oregon.gov) (opens in a new tab) ↗
PennsylvaniaView jurisdiction details
Pennsylvania
- Program status
- A medical marijuana dispensary program is available.Official source (pa.gov) (opens in a new tab) ↗
- Adult-use status
- Adult-use cannabis is not legal in Pennsylvania. Legalization proposals in 2025–2026 (including Governor's budget proposals) have not been enacted.Official source (pa.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (pa.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- No adult-use retail sales are authorized.Official source (pa.gov) (opens in a new tab) ↗
- Medical commercial sales
- Health department provides a list of medical dispensaries with product.Official source (pa.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- State cannabis taxes
- 5% gross receipts tax on sales of medical marijuana by grower/processors to dispensaries, paid by the grower/processor with quarterly returns. No tax on patient purchases.Official source (pa.gov) (opens in a new tab) ↗
- Regulator
- Pennsylvania Department of Health, Office of Medical Marijuana.Official source (pa.gov) (opens in a new tab) ↗
Rhode IslandView jurisdiction details
Rhode Island
- Program status
- Adult-use retail licensing and separate medical sales rules are in place.Official source (ccc.ri.gov) (opens in a new tab) ↗ Official source (tax.ri.gov) (opens in a new tab) ↗ Official source (webserver.rilegislature.gov) (opens in a new tab) ↗
- Adult-use status
- An adult-use program is authorized. Confirm the governing age, possession, use-location and local restrictions before relying on a specific activity.Official source (ccc.ri.gov) (opens in a new tab) ↗ Official source (tax.ri.gov) (opens in a new tab) ↗ Official source (webserver.rilegislature.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (ccc.ri.gov) (opens in a new tab) ↗ Official source (tax.ri.gov) (opens in a new tab) ↗ Official source (webserver.rilegislature.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Official regulator/revenue sales information identifies an operating adult-use market. Check the license and local rules for any particular outlet.Official source (ccc.ri.gov) (opens in a new tab) ↗ Official source (webserver.rilegislature.gov) (opens in a new tab) ↗
- Medical commercial sales
- Official regulator/revenue sales information identifies an operating medical market. Check the license and local rules for any particular outlet.Official source (ccc.ri.gov) (opens in a new tab) ↗ Official source (webserver.rilegislature.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- For taxable years beginning on or after January 1, 2025, Rhode Island lets taxpayers licensed under R.I. Gen. Laws chapters 21-28.6 (medical) and/or 21-28.11 (adult-use) subtract expenses that would be federally deductible but for IRC §280E. This applies to business corporation tax (§44-11-11(a)(1)(vii)) and personal income tax (§44-30-12(c)(13)).Official source (webserver.rilegislature.gov) (opens in a new tab) ↗
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- Rhode Island Cannabis Control Commission (CCC), https://ccc.ri.gov/. Adult-use cannabis taxes are administered by the RI Division of Taxation.Official source (ccc.ri.gov) (opens in a new tab) ↗ Official source (webserver.rilegislature.gov) (opens in a new tab) ↗
- State cannabis taxes
- Adult-use retail sales carry the 7% state sales tax, a 10% state cannabis excise tax and a 3% local cannabis excise tax (collected by the state and distributed to the delivery municipality), in effect since December 1, 2022. The excise taxes are not subject to sales tax, and they do not apply to treatment-center (compassion center) sales to registered medical patients. Retailers file Form T-19 electronically.Official source (tax.ri.gov) (opens in a new tab) ↗ Official source (webserver.rilegislature.gov) (opens in a new tab) ↗
South CarolinaView jurisdiction details
South Carolina
- Program status
- No medical marijuana program. Julian’s Law allows a narrow exception for cannabidiol with no more than 0.9% THC and more than 15% CBD for patients with severe epilepsy and a physician’s written certification. There is no state patient registry or licensed dispensary.South Carolina Legislature (opens in a new tab) ↗
- Adult-use status
- Current health-department guidance says marijuana use and distribution are illegal.Official source (dph.sc.gov) (opens in a new tab) ↗ South Carolina Legislature (opens in a new tab) ↗
- Medical status
- No medical marijuana program. Julian’s Law allows a narrow exception for cannabidiol with no more than 0.9% THC and more than 15% CBD for patients with severe epilepsy and a physician’s written certification. There is no state patient registry or licensed dispensary.South Carolina Legislature (opens in a new tab) ↗
- Adult-use commercial sales
- Adult-use marijuana sales are not authorized in South Carolina.South Carolina Legislature (opens in a new tab) ↗
- Medical commercial sales
- No licensed medical cannabis sales. The Compassionate Care Act proposal, S.53, was referred to the Senate Medical Affairs Committee on January 14, 2025, with no further action recorded.South Carolina Legislature (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
South DakotaView jurisdiction details
South Dakota
- Program status
- A certified medical cultivation, processing and dispensary program is in place.Official source (medcannabis.sd.gov) (opens in a new tab) ↗
- Adult-use status
- Adult-use marijuana is not legal in South Dakota. Voters rejected Initiated Measure 29 in November 2024 (55.5% no).Official source (electionresults.sd.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (medcannabis.sd.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- No adult-use sales are authorized.Official source (electionresults.sd.gov) (opens in a new tab) ↗
- Medical commercial sales
- The medical program authorizes sales through certified dispensaries. Check the regulator’s dispensary directory for locations.Official source (medcannabis.sd.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- South Dakota Department of Health – Medical Cannabis Program, https://medcannabis.sd.gov/Official source (medcannabis.sd.gov) (opens in a new tab) ↗
TennesseeView jurisdiction details
Tennessee
- Program status
- Contact Royse for current details on this state.
- Adult-use status
- Marijuana above the hemp threshold remains illegal. Details on limited medical exceptions are available on request.Official source (tn.gov) (opens in a new tab) ↗
- Medical status
- Contact Royse for current details on this state.
- Adult-use commercial sales
- No licensed marijuana sales of either kind are authorized in Tennessee.Official source (tn.gov) (opens in a new tab) ↗
- Medical commercial sales
- No licensed marijuana sales of either kind are authorized in Tennessee.Official source (tn.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- TBI guidance distinguishes legalized hemp from illegal marijuana. The medical commission’s recommendations do not themselves create an operative retail program.Official source (tn.gov) (opens in a new tab) ↗ Official source (capitol.tn.gov) (opens in a new tab) ↗
- State cannabis taxes
- Since January 1, 2026 (Pub. Ch. 526, 2025), hemp-derived cannabinoid products are taxed at wholesale: $0.02 per mg of hemp-derived cannabinoid; $4.40 per gallon of liquid product; an additional 10% of wholesale cost on inhalable liquid products; and $50 per ounce of hemp flower or plant parts. A $300 annual registration fee applies per brand. The former 6% retail tax ended December 31, 2025, and standard sales tax still applies.Official source (tn.gov) (opens in a new tab) ↗
- Regulator
- No marijuana regulator. Since January 1, 2026, hemp-derived cannabinoid products are licensed by the Tennessee Alcoholic Beverage Commission (taking over from the Department of Agriculture), and taxed by the Department of Revenue.Official source (tn.gov) (opens in a new tab) ↗
TexasView jurisdiction details
Texas
- Program status
- Compassionate Use Program permits prescribed low-THC cannabis through licensed dispensaries.Official source (dps.texas.gov) (opens in a new tab) ↗
- Adult-use status
- Adult-use marijuana is not legal. Only prescribed low-THC cannabis under the Compassionate Use Program is lawful.Official source (dps.texas.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (dps.texas.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- No adult-use sales are authorized.Official source (dps.texas.gov) (opens in a new tab) ↗
- Medical commercial sales
- Contact Royse for current details on this state.
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- Texas Department of Public Safety – Compassionate Use Program (low-THC cannabis). Consumable hemp: Texas Department of State Health Services.Official source (dps.texas.gov) (opens in a new tab) ↗
UtahView jurisdiction details
Utah
- Program status
- A medical cannabis patient/provider program and pharmacy sales channel are available.Official source (medicalcannabis.utah.gov) (opens in a new tab) ↗
- Adult-use status
- Adult-use cannabis and adult-use retail sales are not legal in Utah; only the medical program operates.Official source (medicalcannabis.utah.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (medicalcannabis.utah.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Adult-use cannabis and adult-use retail sales are not legal in Utah; only the medical program operates.Official source (medicalcannabis.utah.gov) (opens in a new tab) ↗
- Medical commercial sales
- Regulated retail sales are permitted. Check the regulator’s current sales or dispensary information for locations.Official source (medicalcannabis.utah.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- No Utah cannabis-specific income tax credit is in effect. The proposed medical cannabis business credit in 2024 S.B.71 did not pass.Utah Legislature (opens in a new tab) ↗
- Implementation and limitations
- Contact Royse for current details on this state.
VermontView jurisdiction details
Vermont
- Program status
- The Cannabis Control Board administers adult-use and medical programs.Official source (ccb.vermont.gov) (opens in a new tab) ↗
- Adult-use status
- An adult-use program is authorized. Confirm the governing age, possession, use-location and local restrictions before relying on a specific activity.Official source (ccb.vermont.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (ccb.vermont.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Official regulator/revenue sales information identifies an operating adult-use market. Check the license and local rules for any particular outlet.Official source (ccb.vermont.gov) (opens in a new tab) ↗
- Medical commercial sales
- Official regulator/revenue sales information identifies an operating medical market. Check the license and local rules for any particular outlet.Official source (ccb.vermont.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Licensed, compliant Vermont cannabis businesses may claim normal deductions and exemptions, with federal income recalculated for state purposes. Research-credit eligibility is a separate question.Official source (tax.vermont.gov) (opens in a new tab) ↗
- Credit eligibility
- Act 176 of 2026 allows cannabis business owners to deduct business expenses when calculating household income for the Vermont Property Tax Credit, starting with the 2026 claim. An amended Form HI-144 may be filed. There is no cannabis-specific business income tax credit.Official source (ccb.vermont.gov) (opens in a new tab) ↗
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- Vermont Cannabis Control Board, https://ccb.vermont.gov/Official source (ccb.vermont.gov) (opens in a new tab) ↗
VirginiaView jurisdiction details
Virginia
- Program status
- Contact Royse for current details on this state.
- Adult-use status
- Adult personal possession and sharing are lawful within current limits. Public use and commercial adult-use sales remain distinct restrictions.Virginia Cannabis Control Authority (opens in a new tab) ↗
- Medical status
- Qualified patients may access cannabis through Virginia’s medical program.Virginia Cannabis Control Authority (opens in a new tab) ↗
- Adult-use commercial sales
- Regulated adult retail sales are authorized to launch July 1, 2027.Applies to: Retail implementation July 1, 2027Virginia Cannabis Control Authority (opens in a new tab) ↗
- Medical commercial sales
- Licensed medical dispensary locations are listed by the regulator; confirm local hours and products.Virginia Cannabis Control Authority (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Adult-use retail sales begin July 1, 2027. Conversion applications for pharmaceutical processors and industrial hemp processors or growers, and some microbusiness applications, open by February 1, 2027. Certain initial licenses must be issued by May 1, 2027. See the Cannabis Control Authority for license categories and canopy tiers.Virginia Cannabis Control Authority (opens in a new tab) ↗
- Hemp rules
- Since August 15, 2026, hemp products may contain no more than 2 mg total THC per package (the 25:1 CBD:THC exception was repealed), and hemp oversight moved to the Cannabis Control Authority.Virginia Cannabis Control Authority (opens in a new tab) ↗
- Regulator
- Virginia Cannabis Control Authority (CCA), https://cca.virginia.gov/, which regulates medical and future retail marijuana and, from 2026, hemp.Virginia Cannabis Control Authority (opens in a new tab) ↗
WashingtonView jurisdiction details
Washington
- Program status
- Adults 21+ may possess/use; licensed retailers also have a medical endorsement channel.Official source (lcb.wa.gov) (opens in a new tab) ↗ Official source (dor.wa.gov) (opens in a new tab) ↗
- Adult-use status
- Adult-use possession/use is authorized for 21+ within statutory limits.Applies to: Adult authorization 2012; retail stores opened 2014Official source (lcb.wa.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (lcb.wa.gov) (opens in a new tab) ↗ Official source (dor.wa.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Retail cannabis stores opened in 2014; current licenses and local restrictions still apply.Official source (lcb.wa.gov) (opens in a new tab) ↗
- Medical commercial sales
- Medical-endorsed retailers may sell compliant products to recognition-card holders under separate tax rules.Official source (dor.wa.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- Washington State Liquor and Cannabis Board (LCB), https://lcb.wa.gov/. The medical authorization database and recognition cards are run by the Department of Health.Official source (lcb.wa.gov) (opens in a new tab) ↗
- State cannabis taxes
- Adult-use retail sales carry a 37% cannabis excise tax (paid to the LCB) plus state and local retail sales tax and B&O tax. Medical-endorsed retailers' sales of compliant products to recognition-card holders are exempt from retail sales tax and, since June 6, 2024, from the 37% excise tax.Official source (dor.wa.gov) (opens in a new tab) ↗
West VirginiaView jurisdiction details
West Virginia
- Program status
- West Virginia has medical cannabis licensing and a patient program.Official source (omc.wv.gov) (opens in a new tab) ↗
- Adult-use status
- Adult-use cannabis and adult-use retail sales are not legal in West Virginia; only the medical program operates.Official source (omc.wv.gov) (opens in a new tab) ↗
- Medical status
- A medical cannabis program is available; patient registration and product rules apply.Official source (omc.wv.gov) (opens in a new tab) ↗
- Adult-use commercial sales
- Adult-use cannabis and adult-use retail sales are not legal in West Virginia; only the medical program operates.Official source (omc.wv.gov) (opens in a new tab) ↗
- Medical commercial sales
- The regulator lists dispensaries and directs patients to confirm operating hours and product availability.Official source (omc.wv.gov) (opens in a new tab) ↗
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
- Regulator
- West Virginia Office of Medical Cannabis (Bureau for Public Health), https://omc.wv.gov/Official source (omc.wv.gov) (opens in a new tab) ↗
WisconsinView jurisdiction details
Wisconsin
- Program status
- Contact Royse for current details on this state.
- Adult-use status
- Contact Royse for current details on this state.
- Medical status
- Contact Royse for current details on this state.
- Adult-use commercial sales
- Contact Royse for current details on this state.
- Medical commercial sales
- Contact Royse for current details on this state.
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
WyomingView jurisdiction details
Wyoming
- Program status
- Contact Royse for current details on this state.
- Adult-use status
- Contact Royse for current details on this state.
- Medical status
- Contact Royse for current details on this state.
- Adult-use commercial sales
- Contact Royse for current details on this state.
- Medical commercial sales
- Contact Royse for current details on this state.
- State 280E deduction treatment
- Contact Royse for current details on this state.
- Credit eligibility
- Contact Royse for current details on this state.
- Implementation and limitations
- Contact Royse for current details on this state.
Browse jurisdictions
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Jurisdiction list
| Alabama | Medical program | Details available on request |
|---|---|---|
| Alaska | Adult-use + medical | Details available on request |
| Arizona | Adult-use + medical | Partial / conditional relief |
| Arkansas | Medical program | Details available on request |
| California | Adult-use + medical | Partial / conditional relief |
| Colorado | Adult-use + medical | State deduction relief |
| Connecticut | Adult-use + medical | State deduction relief |
| Delaware | Adult-use + medical | State deduction relief |
| District of Columbia | Adult-use + medical | Details available on request |
| Florida | Medical program | Details available on request |
| Georgia | Details available on request | Details available on request |
| Hawaii | Medical program | Details available on request |
| Idaho | No qualifying program | Not applicable to specified tax |
| Illinois | Adult-use + medical | Details available on request |
| Indiana | Details available on request | Details available on request |
| Iowa | Medical program | Details available on request |
| Kansas | Details available on request | Details available on request |
| Kentucky | Medical program | Details available on request |
| Louisiana | Medical program | Details available on request |
| Maine | Adult-use + medical | Details available on request |
| Maryland | Adult-use + medical | State deduction relief |
| Massachusetts | Adult-use + medical | State deduction relief |
| Michigan | Adult-use + medical | Details available on request |
| Minnesota | Adult-use + medical | State deduction relief |
| Mississippi | Medical program | State deduction relief |
| Missouri | Adult-use + medical | State deduction relief |
| Montana | Adult-use + medical | Details available on request |
| Nebraska | Medical program | Details available on request |
| Nevada | Adult-use + medical | Not applicable to specified tax |
| New Hampshire | Medical program | Details available on request |
| New Jersey | Adult-use + medical | State deduction relief |
| New Mexico | Adult-use + medical | Details available on request |
| New York | Adult-use + medical | Partial / conditional relief |
| North Carolina | Limited low-THC / CBD | Details available on request |
| North Dakota | Medical program | Details available on request |
| Ohio | Adult-use + medical | Details available on request |
| Oklahoma | Medical program | Details available on request |
| Oregon | Adult-use + medical | State deduction relief |
| Pennsylvania | Medical program | Details available on request |
| Rhode Island | Adult-use + medical | State deduction relief |
| South Carolina | Limited low-THC / CBD | Details available on request |
| South Dakota | Medical program | Details available on request |
| Tennessee | Details available on request | Details available on request |
| Texas | Limited low-THC / CBD | Details available on request |
| Utah | Medical program | Details available on request |
| Vermont | Adult-use + medical | State deduction relief |
| Virginia | Details available on request | Details available on request |
| Washington | Adult-use + medical | Details available on request |
| West Virginia | Medical program | Details available on request |
| Wisconsin | Details available on request | Details available on request |
| Wyoming | Details available on request | Details available on request |
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Educational information, not a determination of eligibility or tax or legal advice. Check the applicable tax year, business activity, entity and license.