Marijuana Tax Collection
For adult use (recreational) marijuana, there is a transaction privilege tax (TPT) rate and an excise tax (16%) on the retail sales.
Through August* the Department of Revenue has received $25,502,239 in Adult Use TPT, $53,377,725 in Excise Tax, and $36,821,462 in Medical TPT totaling $115,701,426 for calendar year 2021.
The chart below shows the tax revenue that we have received credited to the month when the sale occurred.
| Period Covered | Adult Use‐420 | Medical‐ 203 | Excise Tax | Total |
|---|---|---|---|---|
| Jan‐21 | $606,395 | $3,365,138 | $1,824,889 | $5,796,422 |
| Feb‐21 | $2,769,036 | $4,532,187 | $6,228,461 | $13,529,684 |
| Mar‐21 | $4,367,272 | $6,118,781 | $8,848,317 | $19,334,371 |
| Apr‐21 | $4,454,066 | $5,860,376 | $9,311,332 | $19,625,773 |
| May‐21 | $4,445,499 | $5,769,077 | $9,381,431 | $19,596,007 |
| Jun‐21 | $4,341,673 | $5,433,877 | $8,812,449 | $18,587,999 |
| Jul‐21 | $4,518,298 | $5,742,026 | $8,970,846 | $19,231,170 |
| $25,502,239 | $36,821,462 | $53,377,725 | $115,701,426 |
| Period Covered | Adult Use‐420 | Medical‐ 203 | Excise Tax |
|---|---|---|---|
| Jan‐21 | $7,182,850 | $40,369,538 | $11,405,553 |
| Feb‐21 | $32,438,577 | $54,083,666 | $38,927,878 |
| Mar‐21 | $51,691,778 | $72,719,967 | $55,301,983 |
| Apr‐21 | $52,978,345 | $70,233,884 | $58,195,823 |
| May‐21 | $52,594,817 | $68,973,111 | $58,633,946 |
| Jun‐21 | $51,241,498 | $65,000,996 | $55,077,809 |
| Jul‐21 | $53,719,656 | $68,635,640 | $56,067,786 |
| $301,847,522 | $440,016,803 | $333,610,779 |
Below is a chart showing tax collections in the month received, as well as County and City Revenue.
Arizona Medical and Adult Use Marijuana TPT and Excise Tax Collections, by Category
| Month Revenue Received |
Medical Marijuana |
Adult Use Marijuana |
Total TPT | Marijuana Excise Tax |
Total Marijuana Taxes |
|---|---|---|---|---|---|
| 202102 | $1,339,562 | $226,355 | $1,565,917 | $511,520 | $2,077,436 |
| 202103 | $4,882,535 | $3,042,603 | $7,925,139 | $4,574,344 | $12,499,482 |
| 202104 | $5,919,062 | $4,123,402 | $10,042,464 | $7,527,849 | $17,570,313 |
| 202105 | $7,116,027 | $5,846,576 | $12,962,604 | $9,301,292 | $22,263,896 |
| 202106 | $5,690,357 | $3,275,289 | $8,965,646 | $11,010,179 | $19,975,825 |
| 202107 | $5,485,102 | $4,445,848 | $9,930,951 | $10,937,526 | $20,868,477 |
| 202108 | $6,388,816 | $4,542,166 | $10,930,981 | $9,515,016 | $20,445,997 |
| FY21 Total | $24,947,544 | $16,514,225 | $41,461,769 | $32,925,183 | $74,386,952 |
|---|---|---|---|---|---|
| FY22 Total | $11,873,918 | $8,988,014 | $20,861,932 | $20,452,541 | $41,314,474 |
| Overall Total | $36,821,462 | $25,502,239 | $62,323,701 | $53,377,725 | $115,701,426 |
| Month Revenue Received |
State General Fund |
Education Tax | County Revenue Sharing |
City Revenue Sharing |
City Taxes | County Taxes | Marijuana Excise Tax |
Total Marijuana Taxes |
|---|---|---|---|---|---|---|---|---|
| 202102 | $698,012 | $113,504 | $153,268 | $94,587 | $375,535 | $131,010 | $511,520 | $2,077,436 |
| 202103 | $3,455,077 | $561,832 | $758,660 | $468,193 | $2,007,893 | $673,484 | $4,574,344 | $12,499,482 |
| 202104 | $4,414,775 | $717,888 | $969,389 | $598,240 | $2,484,960 | $857,212 | $7,527,849 | $17,570,313 |
| 202105 | $5,704,734 | $927,649 | $1,252,636 | $773,041 | $3,205,300 | $1,099,244 | $9,301,292 | $22,263,896 |
| 202106 | $3,919,575 | $637,364 | $860,654 | $531,136 | $2,263,359 | $753,559 | $11,010,179 | $19,975,825 |
| 202107 | $4,352,420 | $707,749 | $955,697 | $589,791 | $2,499,129 | $826,165 | $10,937,526 | $20,868,477 |
| 202108 | $4,828,717 | $785,200 | $1,060,282 | $654,333 | $2,665,509 | $936,740 | $9,515,016 | $20,445,797 |
| FY21 Total | $18,192,172 | $2,958,237 | $3,994,606 | $2,465,198 | $10,337,046 | $3,514,510 | $32,925,183 | $74,386,952 |
|---|---|---|---|---|---|---|---|---|
| FY22 Total | $9,181,138 | $1,492,949 | $2,015,979 | $1,244,124 | $5,164,638 | $1,762,905 | $20,452,541 | $41,314,274 |
| Total | $27,373,310 | $4,451,186 | $6,010,585 | $3,709,322 | $15,501,685 | $5,277,414 | $53,377,725 | $115,701,226 |
*Data is updated monthly.
Source: Arizona Department of Revenue, Office of Economic Research and Analysis.