How the tax works
Massachusetts charges 10.75% marijuana retail excise and 6.25% sales tax on adult-use marijuana. A city or town may also impose a local marijuana tax up to 3%. Each tax is calculated on the retail selling price. On a $100 pretax purchase, the total is $117 before local tax and can reach $120 where a 3% local rate applies.
Qualifying medical-use marijuana purchases from a registered medical marijuana treatment center are exempt from these retail taxes. Delivery uses the local rate for the host retailer's city or town, not necessarily the delivery address.
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
- Massachusetts DOR: marijuana retail tax regulation
- Massachusetts law: medical exemption
- Massachusetts DOR: local option excise
- Massachusetts DOR: local option report
- Massachusetts DOR: marijuana retail taxes FAQ
- Amherst: adopted 3% rate
- Boston: 2027 budget local rate
- Brookline: adopted 3% rate
- Cambridge: local marijuana tax
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.