Expand All
Collapse All
Gross receipts include but are not limited to sales price, membership
fees, delivery fees, slotting fees, ATM fees, any other fees, royalty,
rent, or vaping room service charges. It is the total amount received
or payable for sales of goods, merchandise or wares, or for the
performance of any service.
To calculate your gross receipts if you are a cannabis retail store
you will multiply the number of cannabis units sold or services
provided, by the unit price.
If your business is reporting “Distribution” gross receipts, it means
your business will be reporting cannabis taxes on all sales of raw and
unprocessed material sold in bulk, e.g., any parts of a plant, seeds,
resin, etc.
If your business is reporting “Manufacturing” gross receipts, it
means your business will be reporting cannabis taxes on all bulk sales
from material that has undergone a process and has been transformed
into a finished good, e.g., edibles, concentrates, oils, drinks, etc.
If you operate a cannabis testing laboratory your business only
offers or performs tests for cannabis, or cannabis products and sells
no finished goods except testing supplies and materials. Your business
will report its gross receipts from the sale of the testing
supplies/equipment and from the services provided to test cannabis or
cannabis products.
“Other” refers to any other type of cannabis business that does not
fall under one of the other categories such as retail, distribution,
manufacturing, testing laboratory or cultivation.
