PUBLIC NOTICE
Proposed Amendment to the Leech Lake Taxation Code Title 5, Chapter 8 (Cannabis Tax)
The Leech Lake Tribal Council has approved an amendment to the Leech Lake Band of Ojibwe Taxation Code establishing provisions related to the taxation of cannabis sales.
The proposed amendment creates Title 5, Chapter 8 – Cannabis Tax, which imposes a 10 percent (10%) gross receipts tax on retail sales of taxable cannabis products sold on the Leech Lake Reservation or by retailers licensed by the Leech Lake Cannabis Regulatory Commission.
The amendment includes definitions, tax administration provisions, reporting requirements, and the establishment of revenue deposits related to cannabis taxation.
The Leech Lake Band of Ojibwe is providing an opportunity for the public to review the amendment and submit comments before final publication of the updated Tax Code.
30 Day Public Comment Period:
Comments will be accepted from March 11, 2026 through April 10, 2026.
Submit Comments:
Email: [email protected]
U.S. Mail:
Leech Lake Band of Ojibwe
ATTN: Public Comment- Cannabis Tax Amendment
190 Sailstar Drive NW
Cass Lake, MN 56633
Questions:
Leech Lake Legal Department
Phone: 218-335-3673
The proposed amendment is available for public review here: https://www.leechlakenews.com/wp-content/uploads/2026/03/amended_llr_tax_code_ch8.pdf
All comments received during the comment period will be reviewed by the Leech Lake Legal Department and provided to the appropriate tribal authorities for consideration.
Summary of Proposed Cannabis Tax Amendment
The Leech Lake Tribal Council has approved an amendment to the Leech Lake Taxation Code establishing a cannabis tax.
Key elements of the amendment include:
• 10% Cannabis Sales Tax
A tax equal to 10 percent of gross receipts from retail cannabis sales will apply to taxable cannabis products sold on the Leech Lake Reservation or by retailers licensed by the Leech Lake Cannabis Regulatory Commission.
• Applies to Retail Cannabis Sales
The tax applies to cannabis flower, cannabis products, cannabis solution products (such as vape cartridges), hemp-derived consumer products, and similar items.
• Retailer Responsibilities
Retailers selling taxable cannabis products must report and remit the tax to the Leech Lake Tax Commission according to the filing and payment schedule established under tribal tax law.
• Administration and Enforcement
Existing administrative provisions of the Leech Lake Taxation Code will apply, including audits, enforcement procedures, and appeals.