Illinois Medical Cultivators Face First August Filing Under New Receipts-Based Tax
Illinois medical cannabis cultivation centers now calculate the state’s 7 percent cultivation tax from the taxable receipts on their first sale, a shift that takes effect in the July 2026 return due August 20.
Illinois has changed how it taxes medical cannabis cultivation. Since July 1, 2026, licensed medical cultivation centers owe the state’s 7 percent cultivation privilege tax on taxable receipts from the first sale of medical cannabis, not on the sales price per ounce.
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