Updated July 1, 2025

A 3D topographical rendering of the state of Kansas on a wooden table, showing green lowlands transitioning to brown highlands with a blue river winding through. In front of the map, bold white 3D letters read “Kansas Cannabis Tax Guide.”Legal Status

Kansas has not legalized medical or adult‑use cannabis; all non–THC‑free forms remain illegal. Only cannabidiol products containing 0.0% THC are permitted.

No Legal Excise or Sales Taxes

Because no regulated retail market exists, no statewide excise tax or local sales/GRT applies to cannabis.

Drug Tax (“Tax Stamp”) Program

Illegal distributors must purchase a “drug tax stamp” from the Kansas Department of Revenue:

  • $3.50 per gram (or portion) of processed marijuana

  • $0.40 per gram of wet domestic marijuana plants

  • $0.90 per gram of dry domestic marijuana plants

  • Due upon acquisition; stamps are sold physically (no e‑filing).

Contact Kansas DOR: (785) 368‑8222

Tax Considerations (Section 280E)

Kansas fully conforms to IRC § 280E—if/when a legal market is established, ordinary business expenses would remain nondeductible for state income tax.

Pending Legislation

Several bills (e.g. SB 294 “Medical Cannabis Act”) have been introduced but none were enacted as of mid‑2025.

Trade & Advocacy Groups

With no licensed industry, only advocacy organizations operate in Kansas:

NOTE: This guide is informational only. Always consult a qualified legal, tax, or compliance professional before making decisions.