WCIA Technical Committee Report - 2024-05-08
Background
Since 2016 when the Washington State Legislature passed Senate Bill 5052 establishing a cannabis patient protection act, retail stores have offered products designated as recreational, or medical. Additionally, state law has allowed consumers with a qualifying condition to register with the State’s Medical Cannabis Authorization Database (MCAD). This has allowed medically endorsed stores to deduct the Sales and Use Tax from the price of products when sold to such registered consumers, regardless of whether or not those products are designated as recreational or medical. The difference that distinguishes medical product from recreational is the additional requirement of passing a heavy metals test, and has no bearing on the Sales and Use Tax deduction.