If you sell medical marijuana, medibles and/or cannabis-infused products or provide them by donation, you owe taxes to the Department of Revenue.
Consumer sales and donations of marijuana and related products are considered retail sales (RCW 82.04.050) and the sales price or value of the transaction is subject to retail sales tax.
Organizations that sell or provide medical marijuana products must register with the Department of Revenue, collect and remit retail sales tax on consumer transactions, and pay the appropriate business and occupation tax.
No tax exemptions apply
These products do not qualify for either the sales tax exemption for prescription drugs or the sales tax exemption for food and food ingredients. None of Washington’s tax preferences for agricultural products or property tax incentives apply to marijuana businesses.
How to file and pay your taxes
Log on to Revenue’s My Account to file your monthly returns. You must file a tax return each month, even if you had no business activity for the prior month.
You can also pay your taxes electronically through My Account.
Businesses that cannot pay electronically must apply for a waiver and, in the meantime, pay their taxes by check, money order or cash.
Mail checks to:
Washington State Department of Revenue
PO Box 47464
Olympia WA 98504-7464
Cash payments – where to pay
You may pay your taxes in cash at any Revenue office. Appointments are necessary for tax payments of $20,000 or more. Please schedule your appointment before the due date. We encourage early payments (before the 25th) if using cash. Penalties may apply if you don’t pay your taxes by the 25th. See Requirements for making cash payments.