Minnesota Marijuana Tax Revenue 2025

What is the Tax Rate for Marijuana in Minnesota?

The Cannabis Tax for marijuana businesses in Minnesota is set at 10% of the gross receipts from retail sales of taxable cannabis products.

Exemptions:

• Sales of products purchased on Tribally Regulated Land from a tribe-licensed seller.
• Medical cannabis purchases made by or for patients enrolled in the state's medical cannabis registry program.
• Retailers buying products for resale. These purchases are exempt from sales tax when the retailer provides the vendor with Form ST3 Certificate of Exemption, claiming the "resale" exemption. Retailers then sell these products to the end customer and are responsible for collecting sales tax on the product.

Source: Minnesota Department of Revenue