An Act to Exempt Certain Sales and Transfers of Adult Use Cannabis from Excise Tax
Sponsored By: David Boyer (Republican)
Became Law
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
Lower excise tax on cannabis transfers
The law removes the excise tax on sales or transfers of adult-use cannabis to a cultivation facility. This exemption does not cover a sale or transfer by a nursery cultivation facility under Title 28-B, section 501, subsection 3, paragraph C. Transfers to a products manufacturing facility are also not taxed when the cannabis returns to the original cultivation facility in the same form and weight within 30 days. These rules lower tax costs for cultivation and short-term processing moves.
Excise tax on in-house cannabis moves
The law clarifies that if a cultivation facility licensee also holds another cannabis license, any transfer from the cultivation site to that other licensed business is subject to the excise tax. If no transfer occurs, the tax still applies to activities under Title 28-B, section 501, subsections 2 or 4, involving cannabis grown by the cultivation facility. This sets clear tax rules for operators with multiple licenses.
Sponsors & Cosponsors
Sponsor
David Boyer
Republican • House
Cosponsors
Ann Fredericks
Republican • House
Bruce Bickford
Republican • Senate
Laura Supica
Democratic • House
Mike Tipping
Democratic • Senate
Quentin Chapman
Republican • House
Shelley Rudnicki
Republican • House
Stacy F. Brenner
Democratic • Senate
Thomas Lavigne
Republican • House
W. Crockett
Independent • House
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
ACTPUB Chapter 504
1/11/2026HELD BY THE GOVERNOR.
7/8/2025SenatePASSED TO BE ENACTED, in concurrence.
6/25/2025SenatePASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.
6/25/2025HouseThe House RECEDED and CONCURRED to PASSAGE TO BE ENGROSSED as Amended by Committee Amendment "A" (H-620) as Amended by Senate Amendment "A" (S-480) thereto.ORDERED SENT FORTHWITH.
6/25/2025HouseOn motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table On motion by Same Senator the Senate SUSPENDED THE RULES to RECONSIDER their actions whereby the Bill was PASSED TO BE ENGROSSED AS AMENDED by Committee Amendment "A" (H-620) On further motion by Same Senator the Senate SUSPENDED THE RULES to RECONSIDER their actions whereby Committee Amendment "A" (H-620) was ADOPTED. On further motion by Same Senator Senate Amendment "A" (S-480) to Committee Amendment "A" (H-620) READ and ADOPTED. Committee Amendment "A" (H-620) as Amended by Senate Amendment "A" (S-480) thereto ADOPTED. PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (H-620) as Amended by Senate Amendment "A" (S-480) thereto in NON-CONCURRENCE. Sent down for concurrence.
6/25/2025SenateOn motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence
6/12/2025SenatePASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.
6/11/2025HouseReport READ and ACCEPTED, in concurrence.READ ONCE.Committee Amendment "A" (H-620) READ and ADOPTED, in concurrence.Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (H-620), in concurrence.Ordered sent down forthwith.
6/11/2025SenateCONSENT CALENDAR - FIRST DAYUnder suspension of the rules CONSENT CALENDAR - SECOND DAY.The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (H-620).Sent for concurrence. ORDERED SENT FORTHWITH.
6/10/2025HouseThe Bill was REFERRED to the Committee on TAXATION in concurrence
4/15/2025SenateCommittee on Taxation suggested and ordered printed. The Bill was REFERRED to the Committee on TAXATION.Sent for concurrence. ORDERED SENT FORTHWITH.
4/15/2025House
Bill Text
Amendment C-A (H-620), adopted by House & Senate
Amendment S-A to C-A (S-480), adopted by House & Senate
Enacted
Introduced
Related Bills
LD 1522, An Act to Establish the Maine Eviction Prevention Program
LD 1665, An Act to Provide Property Tax Relief to Maine Families
LD 1872, An Act to Reinvest in the Pension Funds of the Maine Public Employees Retirement System
LD 2067, An Act to Include Community Mental Health Workers Under the 1998 Special Plan for Retirement
LD 1611, An Act to Decrease the Retirement Contributions Required for Teachers and State Employees
LD 1294, An Act to Expand the Dependent Exemption Tax Credit