Who is required to pay the Consumable Hemp Product Tax?

The consumable hemp product tax is an excise tax imposed on and owed directly by the retailer. It is not collected from the retail customers. For purposes of the consumable hemp product tax, retailers include any and all persons, corporations, partnerships, limited liability companies (LLCs) or other organizations who sell or offer for sale consumable hemp products at retail. Any person who imports consumable hemp products into this state for use or consumption is also a retailer for purposes of the consumable hemp product tax and must pay the excise tax on any products for which the tax was not paid by the seller. This includes anyone who purchases these products online.