The Mississippi Department of Revenue has released a video on our YouTube channel demonstrating how to submit a Medical Cannabis Dispensary Application on the Mississippi Medical Cannabis Program website.
The video can be viewed at https://www.dor.ms.gov/cannabis-videos. This video is for demonstrative purposes only.
The Mississippi Department of Revenue will begin accepting Medical Cannabis Dispensary Applications on Tuesday, July 5, 2022, 8:00 a.m. CST. All potential applicants should visit www.dor.ms.gov/cannabis for important information, including an updated checklist of requirements to assist in the registration process.
A Sales Tax Permit is required before submitting a Medical Cannabis Dispensary Application. If you plan to apply on or near July 5, 2022, but have not received a Sales Tax Permit, please submit a Sales Tax Permit Application immediately.
The following Medical Cannabis Sales and Excise Tax Regulations have been adopted:
Title 35.IV.03.01 – Wholesale Sales
Title 35.IV.04.11 – Medical Cannabis Establishments
Title 35.VIII.04.01 – Tax Rate, Fair Market Value, Returns and Payments
The Mississippi Department of Revenue has updated the Dispensary Checklist to include a required Affidavit for background checks.
The affidavit can be located on our Cannabis webpage under Application Forms. The Dispensary Regulations have also been updated regarding background checks. Please visit www.dor.ms.gov/cannabis for more information.
The Mississippi Department of Revenue has released a Medical Cannabis Dispensary checklist for applicants. A map of the cities and counties that opted-out of allowing dispensaries is also available.
Click the link www.dor.ms.gov/cannabis to view the updated information.
Proposed regulations for taxes applicable to medical cannabis are now available for public comment through May 27, 2022, and can be viewed at www.dor.ms.gov/cannabis under the ‘Dispensary Regulations’ heading.
Please send all comments to cannabis@dor.ms.gov.
All Medical Cannabis Dispensary License applicants will be required to have a sales tax account and sales tax permit prior to applying for a license. Please visit tap.dor.ms.gov and select ‘Register for Taxes’ to create a TAP profile. After completing the set-up of your TAP profile, log in, select ‘More Actions’, then ‘Register a New Account’ to apply for a sales tax account and permit. This process could take up to three weeks, so please apply at your earliest convenience.
To complete an application for a dispensary license, you must have FIRST received a sales tax permit ID.
When applying, use the following NAICS codes:
|
Type of Licensure |
NAICS Code |
|
Cultivator/Grower |
111419 |
|
Processor/Wholesaler |
424590 |
|
Transporter (local freight) |
484220 |
|
Transporter (long distance) |
484230 |
|
Testing Facility |
621511 |
|
Dispensary |
453998 |
|
Waste Disposal |
562211 |
Following a two-week public comment period, on May 13, 2022 the Department published final Medical Cannabis Dispensary regulations. For more information and a list of changes from the proposed regulations, please visit dor.ms.gov/cannabis.
New Medical Cannabis Dispensary forms, including a Waiver of Distance Requirements, are now available at www.dor.ms.gov/cannabis under ‘Application Forms.’
These forms will be utilized in submitting a completed Medical Cannabis Dispensary application.
