Retail marijuana is subject to a 3% excise tax on the average market price of retail marijuana. The excise tax is imposed on the first sale or transfer from a retail marijuana cultivation facility to a retail marijuana store, retail marijuana product manufacturing facility or to another retail marijuana cultivation facility. The tax shall be calculated on the basis of the category of the retail marijuana product (I.e., Flower, Trim, or Immature Plant) being sold or transferred. This tax was 1% in 2016 and increased to 2% in 2017 and then increased to 3% in 2018 and years following.