My methodology is informed by the work of Carl Davis, research director at the Institute on Taxation and Economic Policy, who recently published a thoughtful blog post on per-capita cannabis excise tax collections.
Davis found that last year more than $1.9 billion of tax revenue was collected across seven adult-use states (Alaska, California, Colorado, Massachusetts, Nevada, Oregon, Washington) with a combined population of nearly 68 million. The data allows us to calculate a WAC of approximately $30 per person.