Cannabis, tribal contracts

From the 2024 DOR Tax Exemption Study

82.08.9997; 82.12.9997 - Cannabis, tribal contracts Description State and local sales and use taxes do not apply to the sale or use of cannabis products covered by a tribal cannabis compact. Purpose To treat cannabis compacts in a manner similar to cigarette compacts, as a government-to-government relationship. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Indeterminate Indeterminate Indeterminate Indeterminate Local Taxes Indeterminate Indeterminate Indeterminate Indeterminate Repeal of Repealing this exemption would not increase revenues, as that would violate the exemption contractual agreement. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions The state will not impose its cannabis and sales and use taxes on these products, as the tribes are already imposing their own equivalent taxes under the contracts. Data Sources None Additional Additional Information Information Category: Government Year Enacted: 2015 Primary Beneficiaries: State, local and tribal governments Taxpayer Count: Unknown Program Inconsistency: None