On April 2, 2024, the Council of the District of Columbia passed the Medical Cannabis Patient Card Extension and 4/20 Medical Cannabis Sales Tax Holiday Week Emergency Amendment Act of 2024. To amend, on an emergency basis, the Legalization of Marijuana for Medical Treatment Initiative of 1999 set a new expiration date for qualifying patient and caregiver registration identification cards from 2 years to 6 years, which requires the surrender of a registration card and notification of any registered caregiver when a person no longer requires medical cannabis. This legislation also amends Title 47 of the District of Columbia Official Code to establish the 4/20 Medical Cannabis Sales Tax Holiday Week for 2024.

Accordingly, the rate of tax is 6% of the gross receipts from the sale of or charges for medical cannabis, as defined in D.C. Code § 7-1671.01 (12), except for sales or charges occurring during the period of April 15, 2024 through April 28, 2024, which is established as the 4/20 Medical Cannabis Sales Tax Holiday Week for year 2024.

All medical marijuana dispensaries who are registered for a sales and use tax account with the Office of Tax and Revenue should file an FR-800-SM, Specialized Sales Tax as usual through MyTax.DC.gov on or before May 20 and should continue to report their total gross sales.

Any exempt sales made during the 4/20 Medical Cannabis Sales Tax Holiday Week for 2024 should be reported on Line 18, Column B (“Less Exempt/Resale Sales”) and subtracted from gross sales to determine a taxpayer’s taxable sales.

For additional information, please contact OTR’s Customer Service Center at [email protected] or (202) 759-1946.