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This bill would impose an excise tax on the sale of recreational weed by producers or importers. This tax would initially be set at 10 percent, though it would increase by increments of 5 percent every two years to a total tax rate of 25 percent.

While this bill does create a framework for taxing marijuana — it does not change federal law to make the substance legal. The bill was introduced in conjunction with H.R. 1013 — a bill to regulate marijuana like alcohol.

Recreational marijuana businesses would also be responsible for an occupational tax. It would cover each person who is engaged in the marijuana enterprise — meaning they are a producer, importer, manufacturer, distributor, retailer or any person who participates in a business activity involving the handling of marijuana and marijuana products. The tax would be $1000 per year for producers, importers, and manufacturers while other employees would have a $500 per year tax imposed.

Any person who engages in a marijuana enterprise would be required to obtain a permit to undertake that business.

Failure to comply with this legislation’s requirements would lead to civil penalties being imposed, and criminal penalties for a marijuana enterprise that operates without a permit.

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Taxing Recreational Marijuana Sales