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Division of Taxation

Recreational Cannabis

The Cannabis Regulatory, Enforcement Assistance, and Marketplace Modernization (CREAMM) Act provides a framework for recreational cannabis use in New Jersey.

This act allows for the legal sale and use of cannabis and cannabis products in New Jersey for residents 21 years and older. Individuals and businesses may purchase cannabis from licensed establishments.

The CREAMM Act created the Cannabis Regulatory Commission (CRC) to establish rules and regulations governing the sale and purchase of recreational cannabis, administer New Jersey's medicinal cannabis program, and oversee licensing for all areas of the cannabis industry.

The New Jersey Division of Taxation is responsible for administering New Jersey Sales and Use Tax and the Social Equity Excise Fee (SEEF).

Local Transfer Tax . The Division of Taxation has no involvement in, or responsibility for, any locally imposed transfer tax. A municipality may adopt an ordinance imposing a Local Transfer Tax on the sale of cannabis or cannabis items by a licensed establishment that is located in the municipality.

Applicable Laws and Rules

P.L. 2021, c. 16, N.J.S.A. 24:6I-31

Medical Cannabis

Last Updated: Tuesday, 07/11/23