File returns, make payments, check refund status, and manage your account, all in one place. Creating a new account is the best way to track your filing history, view notices, and manage your account over time. For more information, please visit our Maryland Tax Connect Information Hub.
Adult Use Cannabis Information
In November 2022, Maryland voters approved a referendum to legalize marijuana for adult use. The Maryland Legislature passed the accompanying Cannabis Reform Act (H.B. 556/S.B. 516) in spring 2023. The bill took effect upon Governor Wes Moore’s signing on May 3, 2023.
Sales of adult use cannabis are permitted beginning July 1, 2023. Maryland law imposes a 9% sales and use tax on retail sales of adult use cannabis and cannabis products, which is the same rate that applies to the sale of alcoholic beverages.
The Office of the Comptroller is committed to supporting Maryland’s business community, including the state’s newly legal adult use cannabis industry. The agency administers the state’s sales and use tax, which includes responsibility for collecting the tax and distributing revenue from tax collected on retail sales of adult use cannabis.
For more information on cannabis laws, regulations, data and other related information, please visit the Maryland Cannabis Administration or the Office of Social Equity.
