California Revenue and Taxation Code Code Section 34011(f)
(f) The sales and use taxes imposed by Part 1 (commencing with Section 6001) shall not apply to retail sales of medicinal cannabis, medicinal cannabis concentrate, edible medicinal cannabis products, or topical cannabis as those terms are defined in Division 10 (commencing with Section 26000) of the Business and Professions Code when a qualified patient or primary caregiver for a qualified patient provides his or her card issued under Section 11362.71 of the Health and Safety Code and a valid government-issued identification card.
What does this mean? Cannifornians with medical cards get a pretty big benefit – they don’t need to pay sales and use tax! You still have to pay the 15% excise tax though.
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