Bill > A09033

This bill exempts certain property and services used in the cultivation of cannabis for adult-use from sales and compensating use taxes. Specifically, it amends the tax law to include the cultivation of cannabis for adult-use, alongside farming and commercial horse boarding operations, as eligible for exemptions on tangible personal property and motor vehicles used predominantly in those activities. The bill also clarifies that the "predominantly" requirement for motor vehicle use can be calculated based on mileage or hours of use, at the discretion of the motor vehicle purchaser or user.