Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - We estimate that most cannabis purchased with a doctor ’s recommendation is subject both to sales taxes and excise taxes because the purchaser does not have a state-issued medical ID card, resulting in a higher overall tax rate than other medicines.
https://lao.ca.gov/Publications/Report/4123

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - This program is a key element of the Master Settlement Agreement that California and 45 other states reached with the four largest cigarette manufacturers in 1998. The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e ‑cigarettes.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - This fee-funded program is a key element of the Master Settlement Agreement that California and 45 other states reached with the four largest cigarette manufacturers in 1998. The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e-cigarettes.
https://lao.ca.gov/Publications/Report/4966

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - We recommend that the Legislature ask the administration to lay out how Medi ‑Cal Healthier California for All affects other programs and planning initiatives, such as the Governor ’s Master Plan for Aging and efforts related to homelessness.
https://lao.ca.gov/Publications/Report/4135