Mississippi
Mississippi operates a medical-only cannabis program with no adult-use market. After the state Supreme Court struck down voter-approved Initiative 65 in May 2021, the Legislature enacted the Mississippi Medical Cannabis Act (SB 2095), signed February 2, 2022; the first medical sales began in January 2023. The program is one of the better-documented medical states for fiscal data: the Department of Health and the Department of Revenue co-publish an annual Cannabis Program report. Total retail sales reached $138,863,946 in calendar-year 2025, which works out to $47.18 in sales per resident. On a fiscal-year basis the series runs from $11.25 million in FY2023, the first partial year, to $75.30 million in FY2024 and $118.70 million in FY2025, a year-over-year increase of 57.6 percent. The licensed base contracted over the same period. Active dispensary licenses fell from 200 at the end of calendar-year 2024 to 171 at the end of 2025; standard cultivation licenses fell from 61 to 53; testing laboratories fell from 4 to 2. Mississippi sets no statewide cap on the number of cultivation, processing, or dispensary licenses. Active registered patients rose from 49,626 to 66,041 over the same year, certified by 259 practitioners. Adult-use cannabis is not legal, so the state reports no adult-use sales.
Licensing & Market
Mississippi sets no statewide numeric cap on cultivation, processing, or dispensary licenses. As of December 29, 2025 the state had 110 active cultivation-category licenses — 53 standard cultivation and 57 micro-cultivation — and 171 active dispensary licenses. Cultivation, processing, transport, disposal, testing, and research licenses are issued by the Department of Health; dispensary licenses are issued by the Department of Revenue. A single entity may hold licenses in more than one category, so common-ownership vertical integration is permitted. Micro-cultivator and micro-processor entities must be 100 percent owned by Mississippi residents who have been U.S. citizens for the three consecutive years before application; dispensaries carry no residency requirement. The state does not publish a count of licenses that are currently growing or open for business as distinct from licenses issued, so an activation rate and an operating-cultivator-per-million figure cannot be computed from public records. There are 5.81 dispensary licenses per 100,000 residents, measured against licensed rather than confirmed-operating storefronts. The standard cultivator application fee is $5,000 with a $15,000 annual fee at the entry tier; the dispensary application fee is $15,000 with a $25,000 annual fee. The state tracks product through Metrc.
| Field | Value | Source |
|---|---|---|
| Cultivator licenses awarded | 110 | [5] |
| Cultivator licenses operational | Not available in the public record | — |
| Cultivator activation rate | Not available in the public record | — |
| Operating cultivators per million | Not available in the public record | — |
| Retail licenses awarded | 171 | [6] |
| Retail licenses operational | Not available in the public record | — |
| Retail activation rate | Not available in the public record | — |
| Dispensaries per 100k | 5.81 | [7] |
| Vertical integration | allowed with restrictions | [8] |
| License caps exist | No | [9] |
| Licenses transferable | Not available in the public record | — |
| Residency required | Yes | [10] |
| Residency duration (months) | 36 | [11] |
| Municipalities allowing | Not available in the public record | — |
| Municipalities total | Not available in the public record | — |
| Municipal opt-in rate | Not available in the public record | — |
| Track-and-trace system | Metrc | [12] |
| Cultivator application fee | $5,000 | [13] |
| Cultivator annual fee | $15,000 | [14] |
| Retail application fee | $15,000 | [15] |
| Retail annual fee | $25,000 | [16] |
Consumer Rules
Mississippi limits cannabis access to registered patients. Home cultivation is not permitted; the Act contains no patient or caregiver home-grow provision, and product may be obtained only from licensed dispensaries. A resident cardholder may possess up to 28 Mississippi Medical Cannabis Equivalency Units, equal to 3.46 ounces of flower-equivalent, and may purchase up to 24 units in any 30-day period, equal to 2.96 ounces of flower, 24 grams of concentrate, or 2,400 milligrams of THC in infused product. Off-premises delivery is prohibited by statute, including drive-through and curbside, so none operates; sales must occur inside the dispensary. The Act authorizes no on-site or social-consumption license, and public-place and motor-vehicle use are not permitted. All major product forms are permitted but potency-capped: cannabis flower and trim may not exceed 30 percent total THC, and tinctures, oils, and concentrates may not exceed 60 percent total THC, with products over 30 percent total THC labeled "extremely potent."
| Field | Value | Source |
|---|---|---|
| Home grow allowed | No | [17] |
| Home grow plant limit | Not available in the public record | — |
| Possession limit (oz) | 3.46 | [18] |
| Delivery legal | No | [19] |
| Delivery operational | No | [20] |
| Consumption lounges legal | No | [21] |
| Consumption lounges count | 0 | [22] |
| Purchase limit, flower (oz) | 2.96 | [23] |
| Purchase limit, concentrate (g) | 24 | [24] |
| Purchase limit, edibles (mg) | 2400 | [25] |
| All product forms legal | No | [26] |
| Restricted product forms | Potency-capped, not form-banned. Cannabis flower/trim may not exceed 30% total THC; tinctures, oils and concentrates may not exceed 60% total THC (Miss. Code Ann. § 41-137-39). Products over 30% total THC must be labeled 'extremely potent.' 'Total THC' = (THCA x 0.877) + delta-9 THC + other psychoactive THC isomers. Flower, concentrate, edibles, tinctures and topicals are all permitted within those caps. | [27] |
Taxation
Mississippi levies a 5 percent excise tax on a cultivation facility's first sale or transfer of flower or trim to another cannabis establishment, assessed upstream rather than at the register. The standard 7 percent state sales tax applies to medical cannabis at the dispensary point of sale. Medical cannabis is not tax-exempt; cardholders pay the full 7 percent. There is no THC-potency tax. Most jurisdictions impose no local cannabis tax, though the cities of Jackson and Tupelo add a municipal special levy whose rate the Department of Revenue does not publish. Both the 5 percent excise and the 7 percent sales tax have been unchanged since the program launched in 2022. Combined cannabis tax revenue was $11,183,082 in calendar-year 2025 — $9,002,941 in sales tax and $2,180,141 in excise tax — up from $7,816,089 in 2024. That works out to $3.80 per resident.
| Field | Value | Source |
|---|---|---|
| Excise tax | 5% | [28] |
| Excise tax type | per price | [29] |
| Sales tax | 7% | [30] |
| Wholesale tax | Not available in the public record | — |
| Potency tax exists | No | [31] |
| Potency tax, flower | Not available in the public record | — |
| Potency tax, concentrate | Not available in the public record | — |
| Potency tax, edibles | Not available in the public record | — |
| Local tax (max) | Not available in the public record | — |
| Local tax (typical) | 0% | [32] |
| Total effective rate | 7% | [33] |
| Medical tax exempt | No | [34] |
| Medical tax rate | 7% | [35] |
| Annual tax revenue | $11,183,082 | [36] |
| Tax revenue per capita | $3.8 | [37] |
| Tax changed since legalization | No | [38] |
| Tax direction | unchanged | [39] |
Operator Data
Total retail sales reached $138,863,946 in calendar-year 2025, which works out to $47.18 per resident. On the fiscal-year series, sales grew 57.6 percent from $75.30 million in FY2024 to $118.70 million in FY2025. Over the same period the licensed base contracted: standard cultivation licenses fell from 61 to 53, a loss of 8, or 13.1 percent; dispensary licenses fell from 200 to 171; testing laboratories fell from 4 to 2. Mississippi publishes no public wholesale price index, so wholesale-level price compression and operator margins cannot be quantified from public records; the Department of Revenue's excise fair-market-value table is a tax valuation, not a market price, and is not used here. The Annual Report publishes an average cost per unit but defines the unit as an equivalency unit rather than an ounce, so a per-ounce retail price cannot be derived. What the public record shows is rising sales and a contracting licensed base across nearly every license category.
| Field | Value | Source |
|---|---|---|
| Wholesale flower ($/lb) | Not available in the public record | — |
| Wholesale flower period | Not available in the public record | — |
| Wholesale trend | Not available in the public record | — |
| Wholesale price compression | Not available in the public record | — |
| Retail flower ($/oz) | Not available in the public record | — |
| Operator margin | Not available in the public record | — |
| Total market sales | $138,863,946 | [40] |
| Adult-use sales | Not available in the public record | — |
| Per-capita sales | $47.18 | [41] |
| YoY sales growth | 57.6% | [42] |
| License attrition (count) | 8 | [43] |
| License attrition | 13.1% | [44] |
| Peak cultivation licenses | 61 | [45] |
| Current cultivation licenses | 53 | [46] |
Consumer Data
Mississippi residents purchased $47.18 of medical cannabis per resident in calendar-year 2025, served by 5.81 dispensary licenses per 100,000 residents measured on the licensed count. Active registered patients rose from 49,626 to 66,041 over the year. The state publishes no retail price index, so a price trend cannot be stated from public sources. The state publishes no estimate of legal-market capture — the share of total consumption met by licensed dispensaries versus the unregulated market — so the degree to which the licensed program has displaced the legacy market cannot be stated from public sources.
| Field | Value | Source |
|---|---|---|
| Per-capita sales | $47.18 | [41] |
| Dispensaries per 100k | 5.81 | [7] |
| Legal market capture | Not available in the public record | — |
| Legal capture source | Not available in the public record | — |
| Retail price trend | Not available in the public record | — |
Equity Programs
The Mississippi Medical Cannabis Act contains no social or economic equity license program, no equity license set-aside, and no equity or community-reinvestment fund. The annual Cannabis Program report includes no equity section. The state publishes no licensee ownership demographics by race or gender. Expungement exists but is not cannabis-specific and not automatic: under the general expungement statute, certain first-offense misdemeanors, including misdemeanor cannabis possession, and limited felonies may be expunged by petition to the court. Mississippi does not track or publish a count of cannabis-related expungements.
| Field | Value | Source |
|---|---|---|
| Equity program exists | No | [47] |
| Equity program type | Not available in the public record | — |
| Equity licenses awarded | Not available in the public record | — |
| Equity licenses operational | Not available in the public record | — |
| Equity activation rate | Not available in the public record | — |
| Equity fund exists | No | [48] |
| Equity fund size | Not available in the public record | — |
| Equity fund disbursed | Not available in the public record | — |
| Equity fund disbursement rate | Not available in the public record | — |
| Minority ownership | Not available in the public record | — |
| Women ownership | Not available in the public record | — |
| Community reinvestment | Not available in the public record | — |
| Expungement exists | Yes | [49] |
| Expungement automatic | No | [50] |
| Expungements processed | Not available in the public record | — |
| Income cap for equity | Not available in the public record | — |
Enforcement
Mississippi tracks regulated product seed-to-sale through Metrc. The cannabis program is fee-funded: Department of Health program expenses were $6,716,484 in calendar-year 2025, against fees collected of $8,935,649. Department of Health fines assessed fell from $275,000 in 2024 to $135,000 in 2025. Regulations require testing across 8 mandatory categories: cannabinoids and potency, heavy metals, microbiological contaminants, mycotoxins, residual pesticides, residual solvents and processing chemicals, foreign material, and water activity and moisture. Beyond the fine totals and program expenses, the state does not publish the operational metrics of enforcement as public figures: inspection counts, a count of enforcement actions against licensees, illicit-market enforcement actions, regulatory staffing, per-batch testing cost, and product recall counts are not available in the public record — not because enforcement does not occur, but because the regulator does not report these figures in a form that can be sourced for a public reference.
| Field | Value | Source |
|---|---|---|
| Track-and-trace system | Metrc | [12] |
| Inspections per year | Not available in the public record | — |
| Enforcement actions (licensees) | Not available in the public record | — |
| Unlicensed-market enforcement actions | Not available in the public record | — |
| Regulatory budget | $6,716,484 | [51] |
| Regulatory staff | Not available in the public record | — |
| Mandatory testing analytes | 8 | [52] |
| Testing cost per batch | Not available in the public record | — |
| Product recalls per year | Not available in the public record | — |
| Fine schedule (min) | Not available in the public record | — |
| Fine schedule (max) | Not available in the public record | — |
Penalties & Criminal Law
The 2022 Medical Cannabis Act created a licensed legal-access lane but left the underlying cannabis criminal penalties in Miss. Code Ann. § 41-29-139 intact; no cannabis criminal penalty was increased after the program was enacted. Possession of 30 grams or less, on a first offense, is a fine-only misdemeanor of $100 to $250; the 30-gram line is the felony threshold for possession. Possession above 30 grams escalates by weight, from 1 to 3 years for 30 to 250 grams up to 10 to 30 years and a fine up to $1,000,000 for 5 kilograms or more. Mississippi has no standalone cultivation statute; unlicensed cultivation, manufacture, and sale are charged under § 41-29-139 by aggregate weight, with sale a felony at any weight and the trafficking tier of 1 kilogram or more carrying 10 to 40 years and a fine up to $1,000,000. A registered cardholder who exceeds the equivalency-unit cap loses the Act's immunity and is exposed to these general penalties. Mississippi sets no per se THC blood limit for impaired driving, relying on an impairment standard, and does not exempt cardholders from DUI. The Black-to-white cannabis-arrest ratio was 2.71 to 1 in 2018 arrest data reported by the ACLU, which ranked Mississippi 38th among the states and below the national average of 3.64 to 1; that figure predates the medical program. Post-legalization arrest counts are not asserted here, because Mississippi's incomplete federal crime-data reporting yields no clean statewide series.
| Field | Value | Source |
|---|---|---|
| Max penalty, unlicensed cultivation | No standalone marijuana-cultivation statute; unlicensed cultivation/manufacture by a non-licensee is charged as a felony under Miss. Code Ann. § 41-29-139(a)/(b) (manufacture) by aggregate weight, up to the trafficking tier of 10-40 years and up to $1,000,000. Licensed cultivation is authorized only for MSDOH-licensed cultivation facilities under the Mississippi Medical Cannabis Act (§ 41-137). | [53] |
| Max penalty, unlicensed sale | Sale/transfer of marijuana outside the licensed medical system is a felony at any weight under Miss. Code Ann. § 41-29-139(a). Tiers (per NORML's reading of § 41-29-139): <=30 g up to 3 yrs/$3,000; 30-250 g up to 5 yrs/$5,000; 250-500 g 3-10 yrs/$15,000; 500 g-1 kg 5-20 yrs/$20,000; trafficking (1 kg+) 10-40 yrs and up to $1,000,000. Sale to a minor or within 1,500 ft of a school/church/park doubles the incarceration and fine. | [54] |
| Felony threshold (grams) | 30 | [55] |
| Felony threshold type | possession | [56] |
| Penalty, possession over limit | Possession of 30 g or less (first offense) is a fine-only misdemeanor ($100-$250). Above the medical limit / >30 g escalates under Miss. Code Ann. § 41-29-139(c): 30-250 g up to 1-3 yrs + up to $1,000; 250-500 g 2-8 yrs + up to $50,000; 500 g-1 kg 4-16 yrs + up to $250,000; 1-5 kg 6-24 yrs + up to $500,000; 5 kg+ 10-30 yrs + up to $1,000,000. A medical cardholder who exceeds the MMCEU possession cap loses the Act's immunity and is exposed to these general penalties. | [57] |
| Penalty, public consumption | Prohibited. Using medical cannabis in a public place or in a motor vehicle is not authorized by the Act; the mechanism is loss of the Act's legal immunity plus an open-container-style bar (Miss. Code Ann. § 41-137-39; MMCP FAQ). No separate fixed dollar fine for public consumption is published. | [59] |
| DUI per se limit (ng) | Not available in the public record | — |
| DUI zero tolerance | No | [60] |
| Penalties increased post-legalization | No | [61] |
| Penalty direction | unchanged | [62] |
| Penalty direction details | The 2022 Mississippi Medical Cannabis Act (§ 41-137) created a licensed legal-access lane but left the underlying marijuana criminal penalties in § 41-29-139 intact. Possession of <=30 g (first offense) remains a fine-only misdemeanor; >30 g remains a felony; sale and unlicensed cultivation remain felonies. The only DUI-related change folded medical cardholders into the existing impairment-based impaired-driving rules (§ 63-11-30) rather than adding a new penalty tier. | [63] |
| Post-legalization arrests (annual) | Not available in the public record | — |
| Racial disparity ratio | 2.71 | [58] |
| Expungement exists | Yes | [49] |
| Expungement automatic | No | [50] |
Sources
- ↑ U.S. Census Bureau, Vintage 2024 Population Estimates (NST-EST2024-POP), state of Mississippi https://www2.census.gov/programs-surveys/popest/tables/2020-2024/state/totals/NST-EST2024-POP.xlsx
- ↑ USPS / U.S. Census Bureau standard two-letter abbreviation for Mississippi https://www.census.gov/library/reference/code-lists/ansi.html
- ↑ MSDOH/MDOR Mississippi Cannabis Program Annual Report 2025 — performance period Jan 1-Dec 15, 2025; license counts pulled as of Dec 29, 2025 (p. 2, p. 7) https://www.mmcp.ms.gov/sites/default/files/2026/January%202026/Mississippi%20Cannabis%20Program%20Annual%20Report%202025.pdf
- ↑ U.S. Census Bureau Vintage 2024 Population Estimates (NST-EST2024-POP), Mississippi July 1, 2024 = 2,943,045 https://www2.census.gov/programs-surveys/popest/tables/2020-2024/state/totals/NST-EST2024-POP.xlsx
- ↑ MSDOH/MDOR Mississippi Cannabis Program Annual Report 2025, p. 7 (Entity Type table, CY2025 active): Cultivation 53 + Micro-Cultivation 57 = 110 cultivation-category licenses https://www.mmcp.ms.gov/sites/default/files/2026/January%202026/Mississippi%20Cannabis%20Program%20Annual%20Report%202025.pdf
- ↑ MSDOH/MDOR Mississippi Cannabis Program Annual Report 2025, p. 7 — 171 dispensary licenses active as of Dec 29, 2025 (down from 200 in CY2024) https://www.mmcp.ms.gov/sites/default/files/2026/January%202026/Mississippi%20Cannabis%20Program%20Annual%20Report%202025.pdf
- ↑ CALC: 171 active dispensary licenses (Annual Report 2025 p. 7) / (2,943,045 / 100,000) = 5.81 per 100K https://www.mmcp.ms.gov/sites/default/files/2026/January%202026/Mississippi%20Cannabis%20Program%20Annual%20Report%202025.pdf
- ↑ Mississippi Medical Cannabis Act, Miss. Code Ann. § 41-137-35, and 15 Miss. Admin. Code Pt. 22 — licenses are category-specific (cultivation, processing, transport, disposal, testing, research via MSDOH; dispensary via MDOR); a single entity may hold licenses in multiple categories (common-ownership vertical integration permitted) and product moves cultivator-to-processor-to-dispensary https://law.justia.com/codes/mississippi/title-41/chapter-137/
- ↑ Miss. Code Ann. § 41-137-35 (as amended by HB1158, 2023) — the licensing section sets fee tiers and qualifications but no statewide numeric cap on the number of cultivation, processing, or dispensary licenses (a distinguishing feature of the MS program; counts have declined through market attrition, not a cap) https://billstatus.ls.state.ms.us/documents/2023/html/HB/1100-1199/HB1158SG.htm
- ↑ Miss. Code Ann. § 41-137-35(12) (as amended by HB1158, 2023) — micro-cultivator/micro-processor entities must be 100% owned by Mississippi residents who are U.S. citizens for the 3 consecutive years before application (this subsection remains in force; the § 41-137-35(11) 35%-resident requirement for standard cultivators/processors stood repealed Dec 31, 2022). Dispensaries carry no residency requirement https://billstatus.ls.state.ms.us/documents/2023/html/HB/1100-1199/HB1158SG.htm
- ↑ Miss. Code Ann. § 41-137-35(12) (as amended by HB1158, 2023) — the in-force micro-cultivator/micro-processor residency requirement is 3 consecutive years (36 months) prior to application https://billstatus.ls.state.ms.us/documents/2023/html/HB/1100-1199/HB1158SG.htm
- ↑ MSDOH Medical Cannabis Program FAQ — directs businesses to Metrc ('Metrc: Mississippi'; Metrc Help Line) for seed-to-sale tracking, per 15 Miss. Admin. Code Pt. 22 Subparts 5.9 & 7.1 https://www.mmcp.ms.gov/faq
- ↑ 15 Miss. Admin. Code Pt. 22, Rule 3.2 (Categories and Fees) — Cultivator Tier I (2,000-5,000 sq ft canopy) nonrefundable application fee = $5,000 (representative standard non-micro tier; full tier range micro $1,500-$2,500, standard $5,000-$60,000) https://www.law.cornell.edu/regulations/mississippi/15-Miss-Code-R-SS-22-3-2
- ↑ 15 Miss. Admin. Code Pt. 22, Rule 3.2 — Cultivator Tier I annual/license fee = $15,000 (full tier range micro $2,000-$3,500, standard $15,000-$150,000) https://www.law.cornell.edu/regulations/mississippi/15-Miss-Code-R-SS-22-3-2
- ↑ MS Dept of Revenue, ABC Division, Medical Cannabis Dispensary Applicants — 'Non-Refundable Application Fee: $15,000' (first-year total $40,000 = $15,000 application + $25,000 annual) https://www.dor.ms.gov/abc/medical-cannabis/dispensary-applicants
- ↑ MS Dept of Revenue, ABC Division, Medical Cannabis Dispensary Applicants — 'Annual License Fee: $25,000; Yearly Renewal: $25,000.' https://www.dor.ms.gov/abc/medical-cannabis/dispensary-applicants
- ↑ Mississippi Medical Cannabis Act, Miss. Code Ann. § 41-137 — cannabis may be cultivated only by MSDOH-licensed cultivation facilities; the Act contains no patient/caregiver home-cultivation provision. MSDOH FAQ confirms product is obtained only from licensed dispensaries https://www.mmcp.ms.gov/faq
- ↑ Miss. Code Ann. § 41-137-39; MSDOH — resident cardholder possession cap = 28 Mississippi Medical Cannabis Equivalency Units (MMCEUs); 1 MMCEU = 3.5 g flower, so 28 x 3.5 g = 98 g = 3.46 oz flower-equivalent (nonresident cap = 14 MMCEUs = 1.73 oz) https://www.mmcp.ms.gov/node/12
- ↑ Miss. Code Ann. § 41-137-39 — a dispensary 'shall not sell or otherwise convey medical cannabis to a cardholder through the means of a drive-through, curbside delivery or other delivery outside the premises of the dispensary'; sales must occur inside the dispensary https://codes.findlaw.com/ms/title-41-public-health/ms-code-sect-41-137-39/
- ↑ Miss. Code Ann. § 41-137-39 — all off-premises delivery is statutorily prohibited, so none operates https://codes.findlaw.com/ms/title-41-public-health/ms-code-sect-41-137-39/
- ↑ Miss. Code Ann. § 41-137-39 and the Mississippi Medical Cannabis Act — sales/use are confined to the dispensary premises and the Act contains no on-site/social-consumption license category; public-place and motor-vehicle use are prohibited. MSDOH FAQ https://www.mmcp.ms.gov/faq
- ↑ Mississippi Medical Cannabis Act — no on-site consumption category exists or is licensed; count = 0 https://www.mmcp.ms.gov/faq
- ↑ Miss. Code Ann. § 41-137-39 — a resident cardholder may obtain no more than 24 MMCEUs in any 30-day period (6 MMCEUs per 7-day week); 24 x 3.5 g = 84 g = 2.96 oz of flower per 30 days. MSDOH Patient Allotment Guidance (06/03/2024) https://www.mmcp.ms.gov/sites/default/files/Documents/Patient%20Allotment%20Guidance%20060324.pdf
- ↑ Miss. Code Ann. § 41-137-39 — 1 MMCEU = 1 g of concentrate; 24-MMCEU 30-day cap = 24 g of concentrate (6 g per week) https://www.mmcp.ms.gov/sites/default/files/Documents/Patient%20Allotment%20Guidance%20060324.pdf
- ↑ Miss. Code Ann. § 41-137-39 — 1 MMCEU = 100 mg THC in infused/edible product; 24-MMCEU 30-day cap = 2,400 mg THC (600 mg per week) https://www.mmcp.ms.gov/sites/default/files/Documents/Patient%20Allotment%20Guidance%20060324.pdf
- ↑ Miss. Code Ann. § 41-137-39 — all major product forms are permitted but potency-capped (flower/trim <=30% total THC; tinctures/oils/concentrates <=60% total THC), so not all forms are unrestricted https://codes.findlaw.com/ms/title-41-public-health/ms-code-sect-41-137-39/
- ↑ Miss. Code Ann. § 41-137-39 — 'A medical cannabis establishment shall not sell cannabis flower or trim that has a potency of greater than thirty percent (30%) total THC' and shall not sell 'tinctures, oils or concentrates that have a potency of greater than sixty percent (60%) total THC'; products over 30% total THC must be labeled 'extremely potent.' https://codes.findlaw.com/ms/title-41-public-health/ms-code-sect-41-137-39/
- ↑ MS Dept of Revenue, Medical Cannabis Taxation — a 5% excise tax is levied on a cultivation facility's first sale/transfer of cannabis flower or trim to another cannabis establishment (Mississippi Medical Cannabis Act, Miss. Code Ann. § 41-137) https://www.dor.ms.gov/abc/medical-cannabis/medical-cannabis-taxation
- ↑ MS Dept of Revenue — the 5% excise is assessed on the sale price (or DOR-published fair-market value where common ownership exists); ad valorem / per-price https://www.dor.ms.gov/abc/medical-cannabis/medical-cannabis-taxation
- ↑ MS Dept of Revenue — the standard 7% Mississippi sales tax applies to medical cannabis at the dispensary point of sale to the cardholder (tracked under cannabis rate code 83) https://www.dor.ms.gov/abc/medical-cannabis/medical-cannabis-taxation
- ↑ Mississippi Medical Cannabis Act, Miss. Code Ann. § 41-137 / MS DOR — Mississippi imposes a flat 5% excise (first transfer) and 7% retail sales tax; no THC-potency-based tax exists https://www.dor.ms.gov/abc/medical-cannabis/medical-cannabis-taxation
- ↑ MS DOR Medical Cannabis Taxation — most Mississippi jurisdictions impose no local cannabis tax (typical = 0%); the cities of Jackson and Tupelo impose municipal special tax levies on dispensary sales https://www.dor.ms.gov/abc/medical-cannabis/medical-cannabis-taxation
- ↑ CALC: consumer point-of-sale rate = 7% state sales tax for the typical jurisdiction (the cities of Jackson and Tupelo add a municipal special levy). The separate 5% excise is levied upstream on the cultivator's first transfer (embedded in price, not added at the register). MS DOR Medical Cannabis Taxation https://www.dor.ms.gov/abc/medical-cannabis/medical-cannabis-taxation
- ↑ MS Dept of Revenue — medical cannabis is NOT tax-exempt in Mississippi; cardholders pay the full 7% state sales tax at retail https://www.dor.ms.gov/abc/medical-cannabis/medical-cannabis-taxation
- ↑ MS Dept of Revenue — medical cannabis cardholders pay the 7% state sales tax at the dispensary register (the 5% excise is borne upstream at first transfer) https://www.dor.ms.gov/abc/medical-cannabis/medical-cannabis-taxation
- ↑ CALC: most recent full calendar year (CY2025) combined cannabis tax = $9,002,940.86 sales tax + $2,180,141.31 excise tax = $11,183,082.17. MSDOH/MDOR Mississippi Cannabis Program Annual Report 2025, p. 5 https://www.mmcp.ms.gov/sites/default/files/2026/January%202026/Mississippi%20Cannabis%20Program%20Annual%20Report%202025.pdf
- ↑ CALC: $11,183,082 CY2025 cannabis tax revenue / 2,943,045 population = $3.80 per capita https://www.mmcp.ms.gov/sites/default/files/2026/January%202026/Mississippi%20Cannabis%20Program%20Annual%20Report%202025.pdf
- ↑ Mississippi Medical Cannabis Act, Miss. Code Ann. § 41-137 / MS DOR — the 5% excise and 7% sales-tax rates have been unchanged since program launch (DOR updates the excise fair-market-value table semi-annually, which is a valuation input, not a rate change) https://www.dor.ms.gov/abc/medical-cannabis/medical-cannabis-taxation
- ↑ Mississippi Medical Cannabis Act / MS DOR — cannabis tax rates unchanged since 2022 enactment https://www.dor.ms.gov/abc/medical-cannabis/medical-cannabis-taxation
- ↑ MSDOH/MDOR Mississippi Cannabis Program Annual Report 2025, p. 9 — CY2025 total retail sales $138,863,945.64 https://www.mmcp.ms.gov/sites/default/files/2026/January%202026/Mississippi%20Cannabis%20Program%20Annual%20Report%202025.pdf
- ↑ CALC: $138,863,946 CY2025 total retail sales / 2,943,045 population = $47.18 per capita https://www.mmcp.ms.gov/sites/default/files/2026/January%202026/Mississippi%20Cannabis%20Program%20Annual%20Report%202025.pdf
- ↑ CALC: cleanest full-fiscal-year-over-year — FY2024 $75,299,181 to FY2025 $118,696,744 = +57.6%. MS Dept of Revenue, Medical Cannabis Retail Sales Statistics (FY quarterly reports) https://www.dor.ms.gov/medical-cannabis-retail-sales-statistics
- ↑ MSDOH/MDOR Mississippi Cannabis Program Annual Report 2025, p. 7 — standard Cultivation licenses fell from 61 (CY2024, observed peak in published reports) to 53 (CY2025) = 8 lost https://www.mmcp.ms.gov/sites/default/files/2026/January%202026/Mississippi%20Cannabis%20Program%20Annual%20Report%202025.pdf
- ↑ CALC: 8 cultivation licenses lost / 61 CY2024 peak x 100 = 13.1%. (Dispensaries fell 200 to 171 = -14.5%; testing labs 4 to 2 = -50% over the same period.) https://www.mmcp.ms.gov/sites/default/files/2026/January%202026/Mississippi%20Cannabis%20Program%20Annual%20Report%202025.pdf
- ↑ MSDOH/MDOR Mississippi Cannabis Program Annual Report 2025, p. 7 — 61 standard Cultivation licenses in CY2024, the highest in the published annual reports (observed peak) https://www.mmcp.ms.gov/sites/default/files/2026/January%202026/Mississippi%20Cannabis%20Program%20Annual%20Report%202025.pdf
- ↑ MSDOH/MDOR Mississippi Cannabis Program Annual Report 2025, p. 7 — 53 standard Cultivation licenses active as of Dec 29, 2025 (110 including the 57 micro-cultivation licenses) https://www.mmcp.ms.gov/sites/default/files/2026/January%202026/Mississippi%20Cannabis%20Program%20Annual%20Report%202025.pdf
- ↑ Mississippi Medical Cannabis Act, Miss. Code Ann. § 41-137 — contains no social/economic equity license program; the CY2025 Annual Report has no equity section https://law.justia.com/codes/mississippi/title-41/chapter-137/
- ↑ Mississippi Medical Cannabis Act, Miss. Code Ann. § 41-137 — no statutory equity or community-reinvestment fund exists https://law.justia.com/codes/mississippi/title-41/chapter-137/
- ↑ Miss. Code Ann. § 99-19-71 — Mississippi's general expungement statute permits petition-based expungement of certain first-offense misdemeanors (including misdemeanor marijuana possession) and limited felonies; it is not cannabis-specific https://law.justia.com/codes/mississippi/title-99/chapter-19/in-general/section-99-19-71/
- ↑ Miss. Code Ann. § 99-19-71 — expungement requires a petition to the court; Mississippi has no automatic or programmatic record-clearing mechanism for marijuana convictions https://law.justia.com/codes/mississippi/title-99/chapter-19/in-general/section-99-19-71/
- ↑ MSDOH/MDOR Mississippi Cannabis Program Annual Report 2025, p. 6 — MSDH cannabis-program total expenses CY2025 = $6,716,483.64 (the program is fee-funded; CY2025 fees collected $8,935,649 exceeded expenses; MDOR cannabis expenses were an additional $51,228) https://www.mmcp.ms.gov/sites/default/files/2026/January%202026/Mississippi%20Cannabis%20Program%20Annual%20Report%202025.pdf
- ↑ 15 Miss. Admin. Code Pt. 22, Rule 5.4 (Testing Requirements) — 8 mandatory testing categories: cannabinoids/potency, heavy metals, microbiological contaminants, mycotoxins, residual pesticides, residual solvents/processing chemicals, foreign material, and water activity/moisture content. (Terpenes are tested only 'if performed'/optional; homogeneity and residual solvents apply to specific product types.) https://www.law.cornell.edu/regulations/mississippi/15-Miss-Code-R-SS-22-5-4
- ↑ Miss. Code Ann. § 41-29-139(a)/(b) — unlicensed manufacture/cultivation of marijuana is a felony charged by aggregate weight up to the trafficking tier of § 41-29-139(f) (10-40 years and a fine of $5,000-$1,000,000). Current text reproduced in MS SB2357 (2024), which died in committee Mar 5, 2024, so the unamended text is operative https://billstatus.ls.state.ms.us/documents/2024/html/SB/2300-2399/SB2357IN.htm
- ↑ Miss. Code Ann. § 41-29-139(b)(2)(A) (transfer tiers) and § 41-29-139(f)(2)(E) (trafficking, 1 kg+, 10-40 yrs and $5,000-$1,000,000) — sale/transfer is a felony at any weight: <=30 g up to 3 yrs/$3,000; >30-250 g up to 5 yrs/$5,000; 250-500 g 3-10 yrs/$15,000; 500 g-1 kg 5-20 yrs/$20,000; school/church/park and sale-to-minor enhancements double the penalty. Current text reproduced in MS SB2357 (2024) (died in committee Mar 5, 2024) https://billstatus.ls.state.ms.us/documents/2024/html/SB/2300-2399/SB2357IN.htm
- ↑ Miss. Code Ann. § 41-29-139(c)(2) — possession of 30 g or less (first offense) is a fine-only misdemeanor ($100-$250); possession exceeding 30 g is a felony. Current text reproduced in MS SB2357 (2024) (died in committee Mar 5, 2024) https://billstatus.ls.state.ms.us/documents/2024/html/SB/2300-2399/SB2357IN.htm
- ↑ Miss. Code Ann. § 41-29-139(c)(2) — the 30-gram felony line keys to possession. Current text reproduced in MS SB2357 (2024) (died in committee Mar 5, 2024) https://billstatus.ls.state.ms.us/documents/2024/html/SB/2300-2399/SB2357IN.htm
- ↑ Miss. Code Ann. § 41-29-139(c)(2) possession tiers: <=30 g first offense fine-only $100-$250; >30-250 g 1-3 yrs + up to $1,000/$3,000; 250-500 g 2-8 yrs + up to $50,000; 500 g-1 kg 4-16 yrs + up to $250,000; 1-5 kg 6-24 yrs + up to $500,000; 5 kg+ 10-30 yrs + up to $1,000,000. A cardholder exceeding the MMCEU cap loses Act immunity (§ 41-137-39). Current text reproduced in MS SB2357 (2024) (died in committee Mar 5, 2024) https://billstatus.ls.state.ms.us/documents/2024/html/SB/2300-2399/SB2357IN.htm
- ↑ ACLU, 'A Tale of Two Countries: Racially Targeted Arrests in the Era of Marijuana Reform' (2020, 2018 arrest data), state table — Mississippi Black arrest rate 478.88 / white arrest rate 176.39 per 100,000 = 2.71x (report displays 2.7x; MS ranks 38th, below the 3.64 national average) https://www.aclu.org/sites/default/files/field_document/tale_of_two_countries_racially_targeted_arrests_in_the_era_of_marijuana_reform_revised.pdf
- ↑ Mississippi Medical Cannabis Act, Miss. Code Ann. § 41-137-39, and MSDOH FAQ — public-place and motor-vehicle use is not authorized; enforcement runs through loss of the Act's immunity rather than a separate fixed fine https://www.mmcp.ms.gov/faq
- ↑ Miss. Code Ann. § 63-11-30(1)(c) — Mississippi uses an impairment-based 'under the influence' DUI standard for cannabis (no marijuana-metabolite zero-tolerance/per-se presence rule); medical cardholders are not exempt from DUI https://law.justia.com/codes/mississippi/title-63/chapter-11/section-63-11-30/
- ↑ Miss. Code Ann. § 41-29-139 (criminal penalties) and § 41-137 (2022 Medical Cannabis Act) — no marijuana criminal penalty was increased after legalization of the medical program https://law.justia.com/codes/mississippi/title-41/chapter-29/article-3/section-41-29-139/
- ↑ Miss. Code Ann. § 41-29-139 / § 41-137 — the marijuana criminal-penalty schedule is unchanged since the 2022 Medical Cannabis Act (the Act added a parallel legal-access lane without lightening or harshening the criminal code) https://law.justia.com/codes/mississippi/title-41/chapter-29/article-3/section-41-29-139/
- ↑ Miss. Code Ann. § 41-137 (2022), § 41-29-139, and § 63-11-30 — the Medical Cannabis Act created licensed access but left § 41-29-139 penalties intact; the only DUI-related change subjected medical cardholders to the existing impairment-based impaired-driving rules https://law.justia.com/codes/mississippi/title-41/chapter-29/article-3/section-41-29-139/