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According to the HCIA 2019 report, about 2.4% of Hawaiian residents aged 18 years and above are registered as medical cannabis patients. The report estimated that there were about 127,000 cannabis users in the state, and roughly 1-in-5 were registered as patients in the Program.
The Medical Cannabis Registry Program (MCRP), through the Department of Health (DOH), releases a monthly data report on the Program statistics. The report for July 2021 put the number of in-state patients with valid registrations at 34,299. There were also 2,821 caregivers and 339 physicians/APRN registered by the MCRP in the state.
The State of Hawaii does not impose any special taxes on the gross proceeds from the sale of medical cannabis products. The sales of medical cannabis products in the state are only subject to the general excise tax of 4% (4.5% in Oahu).
50% of the revenue generated from the excise tax on medical cannabis products is deposited in the Drug Treatment Special Fund. This is a special fund established in 2018 following legislative amendments to the Hawaiian Revised Statutes. The fund was set up within the Treasury, and monies deposited here will be solely used to support drug treatment programs in the state.
Chapter 321-30.1 of the Hawaiian Revised Statutes establishes the Medical Cannabis Registry and Regulation Special Fund. This fund was created within the state treasury and is expended at the discretion of the Director of the DOH. Available resources shall be used to:
Hawaii has no special tax on medical cannabis products. Medical cannabis in Hawaii is subject to the general excise tax on all business activities in the state, which is 4%. Like all other sources of general excise tax, it is collected by the Hawaii Department of Taxation (DOTAX).
The DOTAX is a state-run agency responsible for the collection of taxes and fees in the state. For the 2020 fiscal year (July 2019 - June 2020), the state accrued a total tax revenue of $7.86 billion. This represented a 5.4% decline from the State's tax revenue in 2019, which amounted to $8.28 billion.
The head office of the Department of Tax is situated in Oahu District, at:
Princess Ruth Keelikolani Building
830 Punchbowl Street
Honolulu, HI 96813-5094
(808) 587-4242
The DOTAX also has district offices located across the state:
_ Maui _
State Office Building
54 South High Street
Room 208
Wailuku, HI 96793-2198
_ Molokai _
35 Ala Malama Street
Room 101
Kaunakakai, HI 96748
_ Hilo _
State Office Building
75 Aupuni Street
Room 101
Hilo, HI 96720-4245
_ Kona _
State Office Building
82-6130 Mamalahoa Hwy
Room 8
Captain Cook, HI 96704
_ Kauai _
State Office Building
3060 Eiwa Street
Room 105
Lihue, HI 96766-1889