Marijuana Reform and Taxes: How States Tax Adult Use Cannabis and Spend Resulting Revenue

Ohio State Legal Studies Research Paper No. 812

Drug Enforcement & Policy Center, December 2023

34 Pages Posted: 29 Nov 2023

See all articles by Jana Hrdinova

Jana Hrdinova

Ohio State University (OSU) - Michael E. Moritz College of Law

Dexter Ridgway

Ohio State University (OSU)

Date Written: November 29, 2023

Abstract

On November 7, 2023, Ohio voters approved a ballot initiative (known as Issue 2) to make Ohio the 24th state to legalize recreational marijuana. The newly enacted statute, which becomes effective on December 7, 2023, establishes Chapter 3780 within the Ohio Revised Code. Among other things, the new law specifies how recreational marijuana will be taxed and how the resulting tax revenue will be allocated. Members of the Ohio General Assembly and Governor Mike DeWine have expressed interest in possible revisions to the ballot initiative’s tax rate and tax revenue allocations. This report seeks to inform discussion on these issues by detailing how the Ohio initiative’s tax and revenue structures compare to the other 23 states that have already fully legalized marijuana.

Keywords: Adult-use Marijuana, Marijuana Taxes, Ohio Revised Code, Tax Revenue, Tax Allocation, Recreational Marijuana, Marijuana Reform, Cannabis Legalization, Ballot Initiative, Tax Code

Suggested Citation

Hrdinova, Jana and Ridgway, Dexter, Marijuana Reform and Taxes: How States Tax Adult Use Cannabis and Spend Resulting Revenue (November 29, 2023). Ohio State Legal Studies Research Paper No. 812, Drug Enforcement & Policy Center, December 2023, Available at SSRN: https://ssrn.com/abstract=4648323 or http://dx.doi.org/10.2139/ssrn.4648323

Jana Hrdinova (Contact Author)

Ohio State University (OSU) - Michael E. Moritz College of Law

55 West 12th Avenue
Columbus, OH 43210
United States

Dexter Ridgway

Ohio State University (OSU) ( email )

Blankenship Hall-2010
901 Woody Hayes Drive
Columbus, OH OH 43210
United States

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