West Virginia Marijuana Tax Revenue 2025

What is the Tax Rate for Marijuana in West Virginia?

In West Virginia, a Cannabis Dispensary Tax (CDT) is levied on the gross receipts from the sale of medical cannabis by licensed dispensaries. Marijuana businesses in West Virginia are subject to this tax, which is set at a rate of 10% and calculated on a quarterly basis. All permitted medical cannabis dispensaries are required to comply with this tax obligation.

Source: West Virginia Office Tax Division