Recreational marijuana dispensaries must submit monthly liability reports to ADOR

Steps toward legalizing Recreational Marijuana
Steps toward legalizing Recreational Marijuana(KFVS)
Published: Feb. 23, 2021 at 4:37 PM MST
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TUCSON, Ariz. (KOLD News 13) - Now that recreational marijuana can be legally sold in Arizona, licensed establisments must hand over Transaction Privilege Taxes and Marijuana Excise Taxes to the Arizona Department of Revenue.

ADOR says licensed businesses must report and remit their tax liability monthly at

Dispensaries file a Form MET-1 to report the adult use marijuana excise tax.  The form has an inventory schedule required by statute and should be completed before computing the marijuana excise tax amount.

The TPT return is used to report and remit state, county and city TPT liabilities on all retail sales, including the sale of medical or adult use marijuana and anything else sold by the business.

An ADOR TPT license and a MET registration number are required to file and pay taxes, and can be obtained through the Medical, Adult Use or Dual License Transaction Privilege/Use/Excise Tax Application.

The applicable tax return(s) must be filed even if no sales were made or if no tax is due for the period.

For more information on filing requirements, visit

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