According to current rulings of the California State Board of
Equalization, Marijuana Clubs are required to collect regular sales tax on the
sale of marijuana.
You will need to register with your state sales tax authority (In
California, this is the
State Board of Equalization) and
get a sales tax permit. You will also need to file regular sales tax returns
and send the collected sales tax to the state.
As with any other tax, don't fool around. The tax authorities are
more likely to come after you than the DEA, and the penalties for unpaid taxes
can be quite steep. Get your permits and pay all your appropriate taxes on