How the tax works
Rhode Island adult-use cannabis checkout adds 10% state cannabis excise, a fixed 3% local cannabis excise and 7% sales tax. Each uses the same pretax selling price; neither excise is added to the sales-tax base. A $100 adult-use purchase therefore totals $120. The 3% local rate is the same statewide, with revenue assigned to the store's city or town for pickup or the delivery destination.
A verified medical cannabis sale pays the 7% sales tax but not the 10% or 3% cannabis excise, making a $100 medical purchase $107. The retailer must verify the registry card and valid identification. A separate compassion-center surcharge is paid by the business and is not added as a checkout percentage here. Associated fees or bundled items can change the taxable selling price.
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
- Rhode Island Division of Taxation: adult-use and medical cannabis tax FAQ
- Rhode Island Division of Taxation: 7% sales and use 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.