Columbia Taxes ordinance (§ 13-454)
Chapter 13: Licenses, Permits and Miscellaneous Business Regulations · Article XIII. Marijuana Business Licensing
In short: Marijuana facility licensees must collect and remit sales tax and any other applicable taxes on all marijuana, paraphernalia and other tangible personal property they sell at the facility.
Our plain-English summary, not the official text or legal advice. The ordinance below is what counts.
Each licensee shall collect and remit sales tax and other applicable taxes on all marijuana, paraphernalia, and other tangible personal property sold by the licensee at the marijuana facility.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 13-454
Text from Supplement 139 (September 3, 2026).
Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.