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A cannabis retailer is a person or a company that sells cannabis and/or cannabis products directly to a consumer.

A microbusiness licensed to act as a retailer must comply with all the same requirements as a retailer.

If you are a cannabis retailer, you are required to:

  • Register with us for a seller's permit.

  • Charge and collect sales tax on your taxable retail sales of cannabis and/or cannabis products, and other products.

  • Electronically file your sales and use tax returns and pay the sales and/or use tax to us.

  • Charge and collect the cannabis excise tax from your customers who purchase cannabis and/or cannabis products.

  • Pay the cannabis excise tax that is due to your distributor. DO NOT remit cannabis excise tax on your sales and use tax return.

  • Provide your customer with an invoice, receipt, or other document which includes the statement: "The cannabis excise taxes are included in the total amount of this invoice." (Your customers are liable for the cannabis excise tax until it has been paid to the state or you provide them with such an invoice or receipt.)

In addition, you must also:

  • Obtain a cannabis retail license issued by the California Department of Cannabis Control.

  • Contact your city and/or county government office for information on local licenses you may be required to obtain.

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