The cannabis excise tax mark-up rate and the cultivation tax rates will not change on January 1, 2021. (AB 1872 (Ch. 20-93); CDTFA Special Notice L-786)
The excise tax will remain at 80% for the period of January 1, 2021, through June 30, 2021.
For the 2021 calendar year, the cultivation rates are:
- Flower (per dry-weight ounce): $9.65
- Leaves (per dry-weight ounce): $2.87
- Fresh cannabis plant (per ounce): $1.35