Beginning January 1ST the cannabis cultivation tax and excise tax will take effect. Cannabis businesses will be responsible for new tax rates and how they apply to their business activities. The current cultivation tax rates are 9.25 per dry-weight ounce of cannabis flowers, and 2.75 per dry-weight ounce of cannabis leaves. Retailers will be responsible for collecting the cannabis excise tax at the time of the retail sale and for paying the tax to the distributor, who reports and pays the cannabis excise tax to the CDTFA. For complete information visit: cdtfa.ca.gov.