How the tax works
For an in-store adult-use purchase, Colorado's special marijuana retail sales tax is 15%. Adult-use marijuana is exempt from the ordinary 2.9% state sales tax, but city, county and district taxes may also apply. The separate 15% wholesale excise is an earlier business-stage tax, not another checkout charge. With no checked local rate, this tool shows only a $115 state-tax minimum on a $100 purchase.
A standard medical marijuana purchase pays the 2.9% state sales tax, plus applicable local taxes. Some registered patients and qualifying purchases can receive a special state exemption, but local treatment may differ; this calculator's medical mode does not model that exemption. Denver's checked combined rates are 26.75% adult and 9.15% standard medical. Boulder's checked combined rates are 24.795% adult and 9.195% standard medical; its adult total is derived from the current city's general and special retail taxes. Only use these choices for in-store sales inside city limits. Delivery and other areas require a separate address check.
Use a pretax retail price after discounts, excluding separately stated taxes. Tax-inclusive advertised prices must be converted to a pretax price first. Store fees, delivery charges and receipt rounding can change the amount owed; this estimate does not resolve their tax treatment.
Sources and limits
- Colorado DOR: marijuana retail sales tax
- Colorado DOR: local marijuana tax rules
- Colorado DOR: retail marijuana delivery taxes
- Colorado DOR: medical sales tax guidance
- Denver: combined tax-rate sheet
- Boulder: March 2026 revenue rates
- Boulder: 2026 combined general sales rate
Rates and eligibility can change. Check the official sources, your transaction type and location before relying on a checkout estimate. This is general information, not tax or legal advice.