There are three types of CA taxes in regards to cannabis sales:

1. Excise Tax - Excise tax is a tax imposed by the State of CA at 15% at retail.   The tax will be imposed on the purchasers of all cannabis and or cannabis products, including medicinal cannabis.

2. State Sales Tax - State Sales tax is a tax imposed by the state.  All retailers engaged in the business of selling taxable goods and services must collect sales tax at the point of sale.  The Sales tax rate is determined by the purchase location and or delivery location.  Per state law, some items are exempt from sales tax.  For instance, medical patients with a state-issued Medical Marijuana Identification Card are exempt from this tax.     

3. Cannabis Business Tax - Cannabis Business Tax is a local city tax that certain cities choose to impose on any business that sells cannabis.  The tax is passed on at retail to the consumer and will be identified as a line item on the sale receipt.