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 Ohio, cannabis is regulated by the Ohio Board of Pharmacy. Cannabis may only be distributed to qualifying medical patients, or their caregivers.
The Board of Pharmacy requires that all inventory actions and sales be reported to the state Traceability system, METRC, in real time. Additionally, Ohio requires that all patient sales be reported to the state’s Prescription Management Program (PMP) system, and that the PMP system be used to validate a patient’s current cannabis allotment for a given period of time.
Dispensaries in Ohio may sell a patient up to a 90 day supply of cannabis. Days supply is determined by the patient’s physician. A dispensary employee may dispense any portion of a patient’s ninety day supply, and may dispense any remaining portion of a patient’s ninety day supply, except that no patient shall receive more than a ninety day supply in a ninety day time period.
Medical cannabis sales are subject to normal state sales tax (5.75%) as well as any locally imposed taxes (up to 2.25%)
Cannabis delivery is not permitted in the state of Ohio.
Ohio recently passed a ballot initiative which allows the creation of an adult use cannabis market. The initial legislation stipulates that the new program will be overseen by the Division of Cannabis Control, under the Department of Commerce.
Ohio Medical Marijuana Control Program
