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 recreational use sold at marijuana dispensary facilities within the state.

I received a dispensary license to sell 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 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.

When should I file and remit the medical marijuana 4% and the recreational 6% tax?

Marijuana dispensaries must file and remit their marijuana tax to the Department on a monthly basis. The due dates for medical marijuana 4% and recreational 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 recreational marijuana tax online here.
  • You may also send the medical and recreational 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.

Should a business collect and remit the medical marijuana 4% and recreational 6% 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?

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

Email: businesstaxregister@dor.mo.gov
Phone: 573-751-5860
Fax: 573-522-1722