MA H3170

Bill

MA H3170

Establishing a tax rate for marijuana equal to the tax rate for tobacco

Introduced
01/23/2017

In Committee
01/23/2017

Crossed Over

Passed

Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

Relative to the taxation of marijuana. Marijuana Policy.

AI Summary

This bill establishes a tax rate of 40% of the wholesale price on all marijuana and marijuana products held by a marijuana retailer in the Commonwealth. The excise tax is imposed on the marijuana retailer at the time the marijuana or marijuana products are purchased, received, or acquired from a marijuana establishment, except for purchases from another marijuana retailer. The wholesale price is defined as the price the marijuana retailer paid for the marijuana or marijuana products, or the wholesale value if no set price exists. This excise tax is levied in addition to the state sales tax and must be paid by the marijuana retailer when filing the required tax return.

Committee Categories

Business and Industry

Sponsors (4)

Shawn Dooley (R), Sheila Harrington (R), Richard Ross (R), Timothy Whelan (R),

Last Action

Accompanied a new draft, see H3768 (on 06/19/2017)

Official Document

https://malegislature.gov/Bills/190/H3170

(12 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/H3170
Bill	https://malegislature.gov/Bills/190/H3170.pdf

Bill	Bill Name	Last Action	Type
H1564	Relative to fairness during the phase-in of condominium development	Accompanied a study order, see H4244	Similar To
H1570	To insure fair taxation of affordable housing	Accompanied a study order, see H4244	Similar To
H1572	Clarifying municipalities' rights to assess real estate taxes on commercial uses in common areas of condominium complexes	Accompanied a study order, see H4244	Similar To
H1600	Exempting inventory from taxation	Accompanied a study order, see H4244	Similar To
H1635	Relative to conservation restrictions	Accompanied a study order, see H4244	Similar To
H1645	Relative to the taxation of inventory in manufacturing	Accompanied a new draft, see H3668	Similar To
H2600	Relative to promote energy storage systems	Accompanied a new draft, see H4576	Similar To
H3768	To ensure the public health and safety of patient and consumer access to medical and adult use of marijuana in the Commonwealth	Published as amended, see H3776	Replaced by
S1097	To prevent adolescent substance use	Accompanied a study order, see S2440	Similar To
S1553	Relative to the regulation and taxation of transient accommodations in the Commonwealth	Accompanied a new draft, see H3917	Similar To
S1565	Relative to the taxation of cider	No further action taken	Similar To
S1617	Clarifying the local taxation of clean energy producing property	Accompanied a study order, see S2497	Similar To

Bill > H3170

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (4)

Last Action

Official Document

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