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Bill > S411


NJ S411

NJ S411
Exempts from sales and use tax sales of medical marijuana.


summary

Introduced
01/14/2020
In Committee
01/14/2020
Crossed Over
Passed
Dead
01/11/2022

Introduced Session

2020-2021 Regular Session

Bill Summary

This bill exempts from the sales and use tax the sale of medical marijuana authorized pursuant to the "New Jersey Compassionate Use Medical Marijuana Act," N.J.S.A.24:6I-1 et seq. The Department of the Treasury has interpreted the "Sales and Use Tax Act" to apply to the dispensation of medical marijuana. Currently, a 6.625 percent sales tax is imposed on the sales price of medical marijuana. This bill eliminates the sales tax imposed on medical marijuana purchases. The bill takes effect immediately and applies to medical marijuana sold on or after the first day of the first month of the first calendar quarter beginning at least 90 days after the date of enactment.

AI Summary

This bill exempts the sale of medical marijuana authorized under the "New Jersey Compassionate Use Medical Marijuana Act" from the state's sales and use tax. Currently, a 6.625% sales tax is imposed on medical marijuana purchases, but this bill will eliminate that tax. The bill takes effect immediately and applies to medical marijuana sold on or after the first day of the first month of the first calendar quarter beginning at least 90 days after the date of enactment.

Committee Categories

Health and Social Services

Sponsors (2)

Last Action

Introduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee (on 01/14/2020)

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