Paying marijuana retail taxes

Learn about the process for paying the marijuana taxes in Massachusetts.

Updated: March 8, 2022

When a taxpayer completes the licensing process through the Cannabis Control Commission, and receives the final license (not the provisional license), the taxpayer will then register on MassTaxConnect to file returns and pay taxes.  

To pay taxes, the taxpayer will choose to pay electronically from a bank account or with a credit card through MassTaxConnect, or with cash. If a taxpayer chooses to pay with cash, they will choose "cash voucher" from their Marijuana Retailer account on MassTaxConnect. The Cash Payment Instructions will direct the taxpayer to call for an appointment  24 hours in advance for one of the cash counter locations. After making the appointment, the taxpayer will receive detailed instructions for paying with cash, including location information, parking details, and hours of operation.

Payments can be made in advance, but are ultimately due monthly on or before the 30^th day following the month represented by the return. To learn more, visit New Due Date for Sales and Use Tax Returns.

Advance payment requirements for Sales and use, Sales tax on services, Meals, Room occupancy excise, and Marijuana retail 

Beginning April 2021, a provision in the FY21 budget requires that taxpayers with over $150,000 in cumulative tax liability in the prior year will be required to make advance payments. To learn more, visit New Advance Payment Requirement for Vendors and Operators in G.L. c. 62C, § 16B.