Dutchie does not provide compliance advice. Merchants are responsible for their own compliance. External Dutchie compliance documentation may be updated from time to time and has been prepared for informational purposes only, is not intended to provide, and should not be relied on for, tax, legal or compliance advice. Merchants should consult their own tax, legal and compliance advisors to determine how best to operate within the cannabis industry.
In Mississippi, cannabis is regulated by multiple agencies. Mississippi Department of Health regulates most of the industry, while dispensaries are overseen by the Department of Revenue.
Mississippi uses a combination of Metrc and PMP as their state traceability systems. While sales must be recorded in both systems, Metrc additionally tracks inventory, and provides the patient allotment lookup.
Metrc tracks both the weekly and monthly allotment values. A Metrc allotment check must be performed before dispensation.
Mississippi uses Mississippi Medical Cannabis Equivalency Units (MMCEUs) to define limits and equivalence. One (1) MMCEU is equal to:
Standard retail sales taxes apply to cannabis sales.
Additionally, there is an excise tax on cultivator sales to other licenses.
Mississippi does not allow home delivery.
Special rules, things that have come up, regulator confirmation of things, guidance
The Mississippi Medical Cannabis Program site hosts regulations.
There is a cannabis waste disposal license. Stores and other licensees will not be allowed to waste their own product, and instead must transfer to an appropriately permissioned license for destruction.
Dispensaries are prohibited from selling cannabis trim or flower that has a potency of more than 30% THC or cannabis edibles, tinctures, oils or concentrates with a potency of more than 60%.
