MARIJUANA LEGALIZATION, QUESTION 4, would, if enacted, legalize recreational use of marijuana and subject sales of the drug to a 3.75 percent excise tax. Local governments would be given the power to levy an additional 2 percent excise tax on top of the statewide levy. NTU takes no formal position on marijuana legalization. The tax rate proposed in this measure would appear to be the lowest of any state that is considering legalizing or has already legalized recreational marijuana.