New Hampshire Marijuana Business

What is the Demand for Marijuana in New Hampshire?

New Hampshire legalized medical marijuana in 2013. House Bill 573 established the New Hampshire Therapeutic Cannabis Program to register patients with qualifying medical conditions and their caregivers. Registered patients and caregivers can purchase and possess up to 2 ounces of usable marijuana and any amount of unusable marijuana. However, recreational marijuana remains illegal in the state, though possessing small amounts of marijuana has been decriminalized.

The New Hampshire Therapeutic Cannabis Program is administered by the New Hampshire Department of Health and Human Services (DHHS). A 2021 Therapeutic Cannabis Program Data report by the DHHS showed there are 12,237 qualifying patients in the state’s medical marijuana program. This figure represents growth when compared with the 6,480 enrolled qualifying patients in 2018, 8,302 in 2019, and 10,688 in 2020. The report also showed that the highest proportion of qualifying patients was in the 50 - 70 age range. Although the growth is slow, the increasing number of qualifying patients indicates increased medical cannabis demand in New Hampshire.

All qualifying patients are serviced by four Alternative Treatment Centers (ATC) or dispensaries (owned by three organizations). ATCs are registered as not-for-profit charity organizations and are mandated to carry out charitable activities to benefit qualifying patients. The DHHS report revealed that ATCs donated to several causes, including Alliance on mental illness, NH Chichester Fire Department, American Heart Association, and NH Coalition Against Domestic and Sexual Violence.

How is Marijuana Taxed in New Hampshire?

Medical marijuana is not taxed in New Hampshire. Alternative Treatment Centers are classified as not-for-profit organizations for their patients’ benefit. They are only required to carry out charitable activities. As of April 2023, there is a bill in the New Hampshire legislature proposing the legalization of recreational marijuana and the imposition of a 12.5% tax on retail cannabis sale.

What is the Agency Taxing Marijuana Business in New Hampshire?

The New Hampshire Department of Revenue Administration (DRA) collects taxes in New Hampshire. HB 573 did not impose any tax on therapeutic cannabis and is therefore not taxed in the state. Individuals interested in contacting the DRA can call (603) 230-5000 or visit them at:

New Hampshire Department of Revenue Administration

Governor Hugh Gallen State Office Park

109 Pleasant Street (Medical and Surgical Building)

Concord, NH 03301