Article XIV of the Missouri Constitution applies a 4% tax on the retail sale of marijuana for medical use sold at medical marijuana dispensary facilities within the state.
I received a dispensary license to sell medical marijuana. Do I need to register my business with the Missouri Department of Revenue?
Yes, licensed entities are required to register to file and remit all applicable taxes.
The medical marijuana 4% tax is included with the retail sales registration for the business. Businesses may register with the Department online at https://dor.mo.gov/registerbusiness/. If you have further questions, please email the Department’s registration section at email@example.com.
When should I file and remit the medical marijuana 4% tax?
Medical marijuana dispensaries must file and remit their 4% medial marijuana tax to the Department on a monthly basis. The due dates for medical marijuana 4% tax returns will be the same as sales and use tax due dates. You can access the Department’s 2020 Tax Calendar for specific due dates.
The options available for filing and remitting the medical marijuana tax are listed below:
- Medical marijuana dispensaries can file and remit their medical marijuana tax online here.
- You may also send the medical marijuana 4% tax return and check, draft, or money order payable to Director of Revenue through the mail. Please do not send cash through the mail.
- Missouri Department of Revenue
- P.O. Box 3380
- Jefferson City, MO 65105-3380
The form and instructions can be found here: Form 5808 Medical Marijuana 4% Tax Return and Instructions.
Should a business collect and remit the medical marijuana 4% tax instead of sales tax?
No, both taxes should be collected and remitted to the Department.
Where do I file and remit my other taxes owed?
P.O. Box 3380
Jefferson City, MO 65105-3380
Telephone: (573) 751-4876
Fax: (573) 522-1160
P.O. Box 3300
Jefferson City, MO 65105-3300
Telephone: (573) 751-5860
Fax: (573) 522-1722