An Act to Exempt Certain Sales and Transfers of Adult Use Cannabis from Excise Tax
Sponsored By: David Boyer (Republican)
Became Law
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
Lower excise tax on cannabis facility transfers
Sales or transfers of adult-use cannabis to a cultivation facility are not subject to excise tax. This does not cover sales or transfers by a nursery cultivation facility under 28‑B §501(3)(C). Transfers to a products manufacturing facility are tax-free if the cannabis returns to the original cultivator in the same form and weight within 30 days. The law uses the same state definition for “products manufacturing facility” to apply these rules.
Excise tax on multi-license cannabis operators
If you run a cultivation facility and also hold another cannabis license, transfers from your grow to your other licensed business are taxed. If no transfer happens, certain activities with that cannabis under 28‑B §501(2) or §501(4) are still taxed.
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
5/1/2026HELD 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
Enacted
Engrossed
Introduced
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