Mass. Gen. Laws ch. 64N § 2

Current through Chapter 223 of the 2024 Legislative Session

Section 64N:2 - State excise imposition; rate; payment

An excise tax is hereby imposed upon the sale of marijuana or marijuana products by a marijuana retailer to anyone other than a marijuana establishment at a rate of 10.75 per cent of the total sales price received by the marijuana retailer as a consideration for the sale of marijuana or marijuana products. The excise tax shall be levied in addition to state tax imposed upon the sale of property or services as provided in section 2 of chapter 64H of the General Laws and shall be paid by a marijuana retailer to the commissioner at the time provided for filing the return required by section 16 of chapter 62C of the General Laws.

Mass. Gen. Laws ch. 64N, § 2

Amended by Acts 2022, c. 268,§ 107, eff. 11/10/2022.

Amended by Acts 2022, c. 180,§ 5, eff. 11/9/2022.

Amended by Acts 2017, c. 55,§ 12, eff. 7/28/2017.

Added by Acts 2016, c. 334,§ 4, eff. 12/15/2016.

Added by 2016 Massachusetts Ballott Measure, Question 4, section 4, voted in by the people in 11/8/2016 election, effective 12/15/2016.