Nevada Gov. Brian Sandoval (R) has proposed an additional 10 percent excise tax on recreational marijuana sales to boost funding for education. Nevada legalized recreational marijuana with the passage of Question 2 in November. The measure allows possession of up to 1 ounce of marijuana for adults 21 and older and imposes a 15 percent excise tax on wholesale sales. Although recreational cannabis sales have yet to begin, Sandoval in his 2017 State of the State address January 17 said that his biennial budget includes an additional 10 percent excise tax on the retail sale of recreational cannabis.