PoliticsofPot

Cannabis law. In plain language.

Mississippi cannabis taxes.

See how Mississippi sales tax and two city levies affect a medical cannabis purchase.

Official state sources checked 25 October 2026

Estimate checkout total

Enter the medical cannabis product price and choose the dispensary location. If you do not know whether it is inside Jackson or Tupelo, see a 7–8% range.

How the tax works

A Mississippi licensed medical cannabis dispensary charges cardholders 7% retail sales tax on the cannabis product price. A dispensary inside Jackson also collects the city's 1% special levy, for an 8% total rate. Inside Tupelo, its 0.25% levy makes the combined rate 7.25%. On $100 of medical cannabis, the totals are $107 outside those two cities, $108 in Jackson and $107.25 in Tupelo.

The separate 5% cannabis excise is imposed on a cultivator's first sale or transfer to a medical establishment. It is not a second percentage added to the cardholder's receipt. This tool covers only the medical cannabis product sold to an eligible Mississippi cardholder; non-cannabis items and store charges need their own treatment. If the dispensary city is unknown, the estimate shows a $107–$108 range on $100 rather than assuming no city levy.

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

  1. Mississippi DOR: medical cannabis retail and cultivator taxes
  2. Mississippi DOR: Jackson 1% levy
  3. Mississippi DOR: Tupelo 0.25% levy
  4. Mississippi Medical Cannabis Program: nonresident temporary card
  5. Mississippi DOR: cannabis and non-cannabis retail reporting

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.

Read the broader Mississippi law guide

Questions about Mississippi cannabis taxes

Is Mississippi’s 5% cannabis excise added at checkout?

No. DOR imposes that 5% tax on a cultivator’s first sale or transfer to a medical cannabis establishment. The dispensary charges the cardholder 7% retail sales tax plus any applicable Jackson or Tupelo city levy. Official source

When does Jackson’s extra 1% apply?

Mississippi DOR says Jackson’s special sales tax applies to eligible sales from a business located inside Jackson city limits, even if the product is delivered elsewhere in Mississippi. A $100 medical cannabis product totals $108 in this example. Official source

How much extra tax applies at a Tupelo dispensary?

Mississippi DOR lists a 0.25% Tupelo levy on retail sales subject to the state’s 7% rate. A $100 medical cannabis product sold by a Tupelo dispensary totals $107.25 in this example. Official source

Can an out-of-state medical card be used directly in Mississippi?

A visiting patient needs Mississippi’s temporary nonresident medical cannabis card. The state says the applicant must medically qualify and hold an active home-state card; the Mississippi card is valid for 15 days. Official source

Are pipes or other non-cannabis items in this estimate?

No. DOR directs dispensaries to report medical-cannabis products and non-cannabis items separately. Other items may still be taxable, so ask the store for their treatment. Official source