to recently issued guidance
from DRS, sales of marijuana by licensed dispensaries will be subject to
Connecticut's 6.35% sales and use tax.
Special Notice 2012(5) also points out that licensed marijuana producers may be able to claim the state sales tax exemption for farmers (CGS § 12-412 (63)). This exemption allows entities engaged in agricultural production as a trade or business to be exempt from the sales and use tax for purchases of tangible personal property used exclusively for agricultural production.
DRS also notes that qualifying patients, physicians, primary caregivers, producers, and dispensaries will be considered in lawful possession of marijuana and therefore not be subject to state's excise tax on illegal sales of marijuana.