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Medical Marijuana Gross Receipts Tax

The Medical Marijuana Program, authorized by Act 16 of 2016, establishes a program for the use of medical marijuana in Pennsylvania by patients with serious medical conditions. The Pennsylvania Department of Health will issue permits to approved medical marijuana growers/processors and dispensaries.

The law requires the grower/processors to pay a 5 percent excise tax on the gross receipts from the sale of medical marijuana to the dispensary. This Frequently Asked Questions document from the Department of Revenue provides more information about taxation of Medical Marijuana.