Pennsylvania Statutes Title 35 P.S. Health and Safety § 10231.901. Tax on medical marijuana

(a) Tax imposed.--A tax is imposed on the gross receipts of a grower/processor received from the sale of medical marijuana by a grower/processor to a dispensary, to be paid by the grower/processor, at the rate of 5%.  The tax shall be charged against and be paid by the grower/processor and shall not be added as a separate charge or line item on any sales slip, invoice, receipt or other statement or memorandum of the price paid by a dispensary, patient or caregiver.

(b) Payment of tax and reports.--The tax imposed under subsection (a) shall be administered in the same manner as the tax imposed under Article XI of the act of March 4, 1971 (P.L. 6, No. 2),  1 known as the Tax Reform Code of 1971, except that estimated tax payments under section 3003.2 of the Tax Reform Code of 1971   2 shall not be required.  A grower/processor shall make quarterly payments under this section for each calendar quarter at the rate prescribed in subsection (a) on the gross receipts for the calendar quarter.  The tax shall be due and payable on the 20th day of January, April, July and October for the preceding calendar quarter on a form prescribed by the Department of Revenue.

(c) (Reserved).

(d) Deposit of proceeds.--All money received from the tax imposed under subsection (a) shall be deposited into the fund.

(e) Exemption.--Medical marijuana shall not be subject to the tax imposed under section 202 of the Tax Reform Code of 1971.  3

(f) Information.--A grower/processor that sells medical marijuana shall provide to the Department of Revenue information required by the department.