™Your Policy Risk Impact Agent
5 sections in this chapter.
Mass. Gen. Laws ch. 64N, § 1 Definitions
0.5K chars
Section 1. Definitions. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings: (a) ''Commissioner'', the commissioner of revenue. (b) ''Marijuana,'' ''Marijuana establishment,'' ''Marijuana product'' and ''M…
Mass. Gen. Laws ch. 64N, § 2 State excise imposition; rate; payment
0.7K chars
Section 2. State excise imposition; rate; payment. An excise tax is hereby imposed upon the sale of marijuana or marijuana products by a marijuana retailer to anyone other than a marijuana establishment at a rate of 10.75 per cent of the total sales price received by the marijuan…
Mass. Gen. Laws ch. 64N, § 3 Local tax option
1.5K chars
Section 3. (a) A city or town that accepts this section in the manner provided in section 4 of chapter 4 may impose a local sales tax upon sale or transfer of marijuana or marijuana products by a marijuana retailer operating within the city or town to anyone other than a marijuan…
Mass. Gen. Laws ch. 64N, § 4 Exemptions
0.9K chars
Section 4. Exemptions. This chapter shall not apply to the sale of marijuana or marijuana products by a medical marijuana treatment center or a registered personal caregiver to a qualifying patient or personal caregiver pursuant to chapter 369 of the acts of 2012, nor to any unla…
