On April 16 2015, through the enactment of Haleigh’s Hope Act, Georgia legalized the use of marijuana for medical purposes. The Act allowed the use of low THC oil derived from marijuana to treat certain medical conditions in the state. On April 17, 2019, the Georgia General assembly passed House Bill 324 to amend the Haleigh’s Hope Act and authorize the cultivation and sale of medical marijuana in Georgia. Before then, patients in the state who were allowed to use medical marijuana had no way to obtain it legally.
The Georgia Access to Medical Cannabis Commission selected six companies to be licensed to cultivate and produce medical marijuana. The companies are allowed to open five dispensaries each to sell marijuana to the over 27,000 registered patients in the state. The first dispensaries to sell low-THC cannabis products for registered patients opened in April 2023. Low-THC products may only be sold in Georgia by dispensaries with licenses from the Georgia Access to Medical Cannabis Commission and the Georgia Board of Pharmacy. The Commission promised to license additional dispensaries. Therefore, Georgia’s medical marijuana is only beginning and there are currently no revenue or tax figures.
There is currently no information on taxes on medical marijuana in Georgia, as legal sale of medical marijuana has only recently begun in the state.
The Georgia Department of Revenue is responsible for collecting taxes in the state. However, it is currently unclear how marijuana will be taxed in the state because legal sales of medical marijuana have only just commenced in the state.