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.
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/abc/medical-cannabis under the ‘Dispensary Regulations’ heading.
Please send all comments to cannabis@dor.ms.gov.
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/abc/medical-cannabis to view the updated information.
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.
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/abc/medical-cannabis.
New Medical Cannabis Dispensary forms, including a Waiver of Distance Requirements, are now available at www.dor.ms.gov/abc/medical-cannabis under ‘Application Forms.’
These forms will be utilized in submitting a completed Medical Cannabis Dispensary application.
Senate Bill 2844, as passed by the 2022 Session of the Mississippi State Legislature, has been signed by Governor Reeves. This bill will provide the Alcoholic Beverage Control division of the Mississippi Department of Revenue with a path forward to improving our liquor distribution center operations. There are two major components of the bill:
1. The bill provides funding for the design, construction and equipping of a new liquor distribution warehouse.
The Mississippi Department of Revenue has drafted the proposed regulations for medical cannabis dispensaries. These regulations have been posted to our website and are available for review and public comment through April 29, 2022. They are available here: Proposed Regulations for Dispensaries (4/15/22).
Comments should be submitted to cannabis@dor.ms.gov.