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Division of Taxation

Social Equity Excise Fee (SEEF)

Beginning January 1, 2023, the SEEF is $1.52 per ounce of cannabis, which is due on each usable ounce of recreational cannabis sold by a Class 1 (Cannabis Cultivator) license holder. In 2022, the SEEF was $1.10 per ounce of cannabis. Class 1 license holders must file a monthly tax return, the SF-100, to report the total ounces sold or transferred and to pay the SEEF. Although medicinal cannabis is not subject to SEEF, and should not be reported on Form SF-100, an alternative treatment center (ATC) that has a Class 1 Cannabis Cultivator license for recreational cannabis sales must still file and pay the SEEF on the usable ounces sold for the recreational market. The monthly form must be filed even if no sales or transfers of usable cannabis occur.

Form SF-100 and fee payment are due by 11:59 p.m. on the 20th day of the month after the end of the filing period. If the due date falls on a weekend or legal holiday, the return and payment are due on the following business day.

SEEF is not imposed on a transfer:

  • By a cannabis cultivator to another cannabis cultivator; or
  • To a licensed medical cannabis [alternative treatment center] ATC for use in medical cannabis.

Applicable Laws and Rules

N.J.S.A. 54:47F-1

Last Updated: Thursday, 12/08/22