West Virginia [WV] Sales and Use, Miscellaneous Taxes: Medical Marijuana Tax Imposed

West Virginia has imposed a medical cannabis (marijuana) tax at the rate of 10% of the gross receipts received by a grower/processor on the sale of medical cannabis to a dispensary. The tax is charged against and paid by the grower/processor and may not be added as a separate charge or line item on any sales slip, invoice, receipt, or other statement or memorandum of the price paid by a dispensary, patient, or caregiver. Medical cannabis shall not be subject to a sales tax.

A “grower/processor” and “dispensary” refer to a person, corporation, partnership, association, trust or other entity which holds a permit from the Bureau for Public Health to grow, process, or dispense medical cannabis.

Identification cards authorizing access to medical cannabis may not be issued to patients until July 1, 2019.

Tax Payments and Reports

A grower/processor shall make quarterly payments of medical cannabis tax on gross receipts for the calendar quarter. The tax shall be due and payable on the 20th day of January, April, July, and October for the preceding calendar quarter on a form prescribed by the Department of Revenue.

Tax receipts shall be deposited into theWest Virginia Fund. A grower/processor must provide to the Department of Revenue any information required by the Bureau.

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