West Virginia Cannabis Tax Rate

10–20% Total Effective Tax

Administering Agency: West Virginia State Tax Department · Updated for 2026

10% – 10% Combined effective cannabis tax (excise + state sales + local)

Tax Breakdown

Tax	Rate	Notes
State Cannabis Excise Tax	10%	Applied to retail gross receipts
State Sales Tax	0%	Applies to medical and adult-use sales
Typical Local Sales Tax	0%	Average — actual rate varies by city/county
Local Cannabis Business Tax	Up to 0%	City-level cannabis-specific tax where allowed

Official source: West Virginia State Tax Department ↗ · rates compiled 2026-08-11 · verify current rates at the source before filing.

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How Medical Cannabis Is Taxed

Medical cannabis is exempt from state sales tax; the 10% privilege tax on dispensary gross receipts is typically passed through in pricing.

West Virginia Cannabis Tax Notes

West Virginia imposes a 10% privilege tax on medical cannabis dispensary gross receipts. Medical cannabis is exempt from state sales tax.

City Cannabis Tax Rates in West Virginia

Cities in West Virginia can layer their own cannabis business tax on top of state taxes. Here are the reported rates for major cities:

City	City Cannabis Tax	Total Effective Rate
No city-level cannabis business tax reported.

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Frequently Asked Questions

What is the cannabis tax rate in West Virginia?

The combined effective cannabis tax in West Virginia ranges from 10% to 10% depending on the city. That includes a 10% state cannabis excise tax, 0% state sales tax, typical local sales tax, and any city cannabis business tax.

Does West Virginia exempt medical cannabis from tax?

Medical cannabis is exempt from state sales tax; the 10% privilege tax on dispensary gross receipts is typically passed through in pricing.

How much is the state cannabis excise tax in West Virginia?

West Virginia imposes a 10% state cannabis excise tax on retail purchases. This is collected in addition to state sales tax and any local cannabis business taxes.

Which agency administers cannabis tax in West Virginia?

Cannabis tax in West Virginia is administered by the West Virginia State Tax Department. Licensed retailers file returns and remit taxes on a regular schedule.

For informational purposes only. Not legal, tax, or financial advice. West Virginia cannabis tax rates change — always verify with the West Virginia State Tax Department and consult a licensed tax professional. Read full disclaimer