// Exemption
Cannabis with low THC-high CBD ratio
Retail Sales & Use Tax exemption · RCW 82.08.9998(1)(c); 82.12.9998 · enacted 2015
Details
- Citation
- RCW 82.08.9998(1)(c); 82.12.9998
- Study reference
- E1709-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Individuals
- Year enacted
- 2015
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0.027 · FY 2026: 0.029 · FY 2027: 0.029
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0.06 · FY 2026: 0.065 · FY 2027: 0.065
- Taxpayer savings — local ($M)
- FY 2024: 0.029 · FY 2025: 0.029 · FY 2026: 0.029 · FY 2027: 0.029
- Taxpayer savings — state ($M)
- FY 2024: 0.065 · FY 2025: 0.065 · FY 2026: 0.065 · FY 2027: 0.065
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.12.9998 | Low THC products sold to qualifying patients | Retail Sales & Use Tax | Exemption | Individuals | 2015 | | | 0.046 | 0.046 | 0.046 | 0.046 | 0 | 0.042 | 0.046 | 0.046 | 0.021 | 0.021 | 0.021 | 0.021 | 0 | 0.019 | 0.021 | 0.021 721 | E1709-1 | 82.08.9998(1)(c); 82.12.9998 | Cannabis with low THC-high CBD ratio | Retail Sales & Use Tax | Exemption | Individuals | 2015 | | | 0.065 | 0.065 | 0.065 | 0.065 | 0 | 0.06 | 0.065 | 0.065 | 0.029 | 0.029 | 0.029 | 0.029 | 0 | 0.027 | 0.029 | 0.029 722 | E1710-1 | 82.08.9998(1)(d); 82.12.9998 | Topical low THC sales by health care professionals | Retail Sales & Use Tax | Exemption | Individuals | 2015 | | | 0.014 | 0.014 | 0.014 | 0.014 | 0 | 0.013 | 0.014 | 0.014 | 0.006 | 0.006 | 0.006 | 0.006 | 0 | 0.006 | 0.006 | 0.006 723 | E1711-1 | 82.08.9998(1)(e)(i); 82.12.9998 | Cannabis and low THC products produced and used by cooperative members | Retail Sales & Use Tax | Exemption | Other | 2015 | | | I | I | I | I | 0 | I | I | I | I | I | I | I | 0 | I | I | I 724 | E1712-1 | 82.08.9998(1)(e)(ii); 82.12.9998 | Resources and labor contributed by medical cannabis cooperative members | Retail Sales & Use Tax | Exemption | Business
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: