Northern Mariana Islands: Marijuana Tax Handbook
Northern Mariana Islands Marijuana Tax Rate
| Sales Tax Medical | Excise Tax Medical | Max Medical Tax | Sales Tax Recreational | Excise Tax Recreational | Max Recreational Tax |
|---|---|---|---|---|---|
| N/A | 7.50% | 7.50% | N/A | 15.00% | 15.00% |
2025 Northern Mariana Islands Marijuana Tax Handbook
Medical marijuana legal in Northern Mariana Islands, but there is no cannabis sales tax for it.
Recreational marijuana is legal in Northern Mariana Islands, but there is no cannabis sales tax for it.
About Northern Mariana Islands Marijuana Tax
There is a 15% gross revenue tax charged to marijuana retailers on all sales of recreational marijuana. With medical marijuana, this tax is reduced to 7.5%.
Is the Northern Mariana Islands Marijuana Tax Weight-Based or Percentage-of-price-Based?
Northern Mariana Islands' marijuana program uses a Percentage-of-price tax system. This means that the tax charged is calculated using the retail price of the Marijuana at the time of purchase.
Does Northern Mariana Islands have a Controlled Substances Tax?
Northern Mariana Islands does not have a Controlled Substances tax involving Marijuana.
How do Northern Mariana Islands' marijuana taxes compare to the states around it?
Guam
- Medical marijuana: Legal
- Medical Excise Tax: N/A
- Medical Sales Tax: 0.00%
- Recreational marijuana: Legal
- Recreational Excise Tax: 15%
- Recreational Sales Tax: 0%
Note: It is illegal to transport marijuana accross state lines.
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