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Bill > S1698


FL S1698

FL S1698
Taxes/Marijuana


summary

Introduced
01/07/2022
In Committee
01/12/2022
Crossed Over
Passed
Dead
03/14/2022

Introduced Session

2022 Regular Session

Bill Summary

Imposing a sales tax on marijuana; requiring certain entities to file a monthly return that includes sales tax payments and to keep specified records; authorizing the Division of Cannabis Management to revoke a marijuana cultivation facility's license under certain circumstances; authorizing counties and municipalities to establish additional sales taxes on the sale of marijuana; exempting certain purchases of marijuana for medical use from specified state and local sales taxes, etc.

AI Summary

This bill imposes a 15% sales tax on marijuana sold at retail stores and a 19 cents per milligram of THC tax on marijuana-infused food and beverages sold at consumption sites. It requires marijuana retailers and consumption sites to file monthly sales tax returns and keep detailed sales records. The bill also allows counties and municipalities to establish additional sales taxes on marijuana, up to 3.75% for retail stores and 4 cents per milligram of THC for consumption sites. However, it exempts purchases of medical marijuana from state and local sales taxes. The bill's provisions will take effect when related legislation is adopted.

Committee Categories

Health and Social Services

Sponsors (1)

Last Action

Died in Health Policy (on 03/14/2022)

bill text


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