Marijuana Excise Tax Return (MET-1)

The Marijuana Excise Tax Return (MET-1) is used by marijuana businesses, licensed by the Arizona Department of Health Services to sell adult use (i.e., non-medical) marijuana to final consumers. The Arizona Department of Revenue requires the business to file and report their monthly marijuana excise tax (MET) liability due on those sales.

Use this form to:

• Report monthly MET liability on Adult Use/Recreational Marijuana
• Report all inventory changes, including Medical and Adult Use/Recreational Marijuana
• Amend a previously filed MET return, or 
• File a final return and cancel a business’s existing MET registration.