Paying Marijuana Retail Taxes

Learn about the process for paying marijuana taxes in Massachusetts.

Updated: July 5, 2024

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.

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, go to DOR's Due Dates page.

Advance payment requirements for sales and use, sales tax on services, meals food & beverage, 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, go to Advance Payment Requirements.