2025 Session
Last amended: 2023 session
§ 295.82 — Cannabis Local Tax Prohibited
Plain-Language Summary
Cities, counties, and other local governments in Minnesota are not allowed to create their own taxes on cannabis product sales. Only the state can impose a cannabis-specific tax.
295.82 CANNABIS LOCAL TAX PROHIBITED.
A political subdivision of this state is prohibited from imposing a tax solely on the sale of taxable cannabis products as defined under section 295.81, subdivision 1, paragraph (r).
History:
History: History:
2023 c 63 art 2 s 10
Practical Notes
This preemption means cannabis retailers face a uniform state tax rate regardless of where in Minnesota they operate. Local governments cannot add extra cannabis-specific taxes on top of the state’s 15 percent gross receipts tax, though standard local sales taxes may still apply to cannabis sales.