All prices include the state cultivation tax and the Mendocino County cultivation tax of 2.5% on gross receipts. As a cultivator, we are responsible for the cultivation tax on all harvested cannabis entering the commercial market. Our distributor or manufacturer is required to collect the cultivation tax from us based on the category and weight of the cannabis. The current cannabis cultivation tax categories are:

• Top Flower & Smalls - Cannabis flowers at $9.65 per dry-weight ounce or $154.40 per pound, that are harvested, dried, cured, and includes trimmed and untrimmed flower. This category includes whole dried cannabis plants sold to a manufacturer.

• Trim - Cannabis leaves at $2.87 per dry-weight ounce or $45.92 per pound, that are harvested, dried, cured, and includes all parts of the cannabis plant other than cannabis flowers.

• Fresh Frozen - Fresh cannabis plant at $1.35 per ounce or $21.60 per pound that is weighed within two hours of harvesting and includes flowers, leaves, or a combination of flowers, leaves, stems, and stalks cut above the roots, or otherwise removed from the cannabis plant, without further processing, such as any form of drying, curing, or trimming.

Resource: Cannabis Rate Changes Effective January 1, 2020