The first quarter 2023 (January 1, 2023, through March 31, 2023) California cannabis excise tax return and payment are due on or before May 1, 2023.
Compliance Requirements for Cannabis Retailers
Cannabis retailers must:
report and pay the cannabis excise tax collected from customers for retail sales of cannabis or cannabis products to the California Department of Tax and Fee Administration (CDTFA); and
register with the CDTFA for a cannabis retailer excise tax permit.
Moreover, they must collect the 15% cannabis excise tax from customers based on gross receipts from the retail sale of cannabis or cannabis products. Each customer must be provided with a receipt or invoice that separately states the tax. The due date for filing of the cannabis excise tax return and payment is the last day of the month following each reporting period. If the due date falls on a weekend or state holiday, the due date is extended to the next business day. Special Notice L-895, California Department of Tax and Fee Administration, March 2023