Marijuana
Article XIV of the Missouri Constitution applies a 4% tax on the retail sale of marijuana for medical use sold at marijuana dispensary facilities within the state.
Article XIV of the Missouri Constitution applies a 6% tax on the retail sale of marijuana for adult use sold at marijuana dispensary facilities within the state.
Yes, licensed entities are required to register to file and remit all applicable taxes.
The marijuana tax is included with the retail sales registration for the business. Businesses may register with the Department online at /register-business/. If you have further questions, please email the Department’s registration section at businesstaxregister@dor.mo.gov.
Marijuana dispensaries must file and remit their marijuana tax to the Department on a monthly basis. The due dates for medical marijuana 4% and adult use 6% tax returns will be the same as sales and use tax due dates. You can access the Department’s Tax Calendar for specific due dates.
The options available for filing and remitting the marijuana tax are listed below:
- Marijuana dispensaries can file and remit their medical and adult use marijuana tax online here.
- You may also send the medical and adult use marijuana 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
PO Box 3380
Jefferson City, MO 65105-3380
The form and instructions can be found here: Form 5808 Marijuana Tax Return and Instructions.
No, both taxes should be collected and remitted to the Department.
The Department has an online MyTax Portal where you may file and remit most taxes. You can access the MyTax Portal here. All other returns are available on our website at /forms/.
Contact Information:
Reporting
Taxation Division
PO Box 3380
Jefferson City, MO 65105-3380
Email: localgov@dor.mo.gov
Phone: 573-751-4876
Fax: 573- 522-1160
Registration
Taxation Division
PO Box 3300
Jefferson City, MO 65105-3300
Phone: 573-751-5860
Fax: 573-522-1722
Section 2.6(5), Article XIV of the Missouri Constitution allows the governing body of any local government to impose an additional sales tax on retail sales of adult use marijuana. This tax shall be in addition to any and all other tangible personal property retail sales tax.
You may view our tax rate tables that include adult use marijuana tax rates here: https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/
If the city or county where your dispensary is located passed the additional local sales tax on adult use marijuana you will need to report the sales made on two separate lines of your return. All sales of adult use marijuana should be reported on a separate line of your sales tax return with the item code 7003.
Marijuana dispensaries that are registered with the Department can file their sales tax returns through the MyTax Missouri portal, reporting their sales taxes for their registered locations. When filing online, your locations will be prepopulated with the item codes you are registered for and indicate AMJ. However, sales tax returns can also be sent in by regular or certified mail by filling Form 53-1, for sales tax.
Additional adult use marijuana tax is effective on the first day of the second calendar quarter following Department of Revenue notification from a city or county imposing the tax.
Example: The Department receives notification of additional tax in February.
The tax will go into effect July 1.