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LD1654 • 2025

An Act to Exempt Certain Sales and Transfers of Adult Use Cannabis from Excise Tax

An Act to Exempt Certain Sales and Transfers of Adult Use Cannabis from Excise Tax

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Representative David Boyer
Last action
2026-01-11
Official status
Became Law without Governor's Signature
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act to Exempt Certain Sales and Transfers of Adult Use Cannabis from Excise Tax

An Act to Exempt Certain Sales and Transfers of Adult Use Cannabis from Excise Tax Sponsor: Representative David Boyer Reference committee: Taxation Governor action: Became Law without Governor's Signature

What This Bill Does

  • An Act to Exempt Certain Sales and Transfers of Adult Use Cannabis from Excise Tax Sponsor: Representative David Boyer Reference committee: Taxation Governor action: Became Law without Governor's Signature

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Adopted by House & Senate

Plain English: Page 1 - 132LR1647(02) COMMITTEE AMENDMENT 1 L.D.

  • Page 1 - 132LR1647(02) COMMITTEE AMENDMENT 1 L.D.
  • 1654 2 Date: (Filing No.
  • H- ) 3TAXATION 4 Reproduced and distributed under the direction of the Clerk of the House.
  • 5STATE OF MAINE 6HOUSE OF REPRESENTATIVES 7132ND LEGISLATURE 8FIRST SPECIAL SESSION 9 COMMITTEE AMENDMENT “ ” to H.P.
Sponsored By Senator Rotundo of Androscoggin , Adopted by House & Senate

Plain English: Page 1 - 132LR1647(04) SENATE AMENDMENT 1 L.D.

  • Page 1 - 132LR1647(04) SENATE AMENDMENT 1 L.D.
  • 1654 2 Date: (Filing No.
  • S- ) 3 Reproduced and distributed under the direction of the Secretary of the Senate.
  • 4STATE OF MAINE 5SENATE 6132ND LEGISLATURE 7FIRST SPECIAL SESSION 8 SENATE AMENDMENT “ ” to COMMITTEE AMENDMENT “A” to H.P.

Bill History

  1. 2026-01-11 Governor

    Became Law without Governor's Signature

  2. 2025-07-08 Senate

    HELD BY THE GOVERNOR.

  3. 2025-06-25 House

    PASSED TO BE ENACTED . Sent for concurrence. ORDERED SENT FORTHWITH.

  4. 2025-06-10 Committee

    Reported Out; OTP-AM

  5. 2025-05-22 Committee

    Work Session Held

  6. 2025-05-22 Committee

    Voted; OTP-AM

  7. 2025-04-15 Committee

    Referred to Committee on Taxation.

Official Summary Text

An Act to Exempt Certain Sales and Transfers of Adult Use Cannabis from Excise Tax
Sponsor:
Representative David Boyer
Reference committee:
Taxation
Governor action:
Became Law without Governor's Signature

Current Bill Text

Read the full stored bill text 
Page 1 - 132LR1647(06)
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FIVE
_____
H.P. 1095 - L.D. 1654
An Act to Exempt Certain Sales and Transfers of Adult Use Cannabis from
Excise Tax
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §4921, sub-§9-A is enacted to read:
9-A. Products manufacturing facility. "Products manufacturing facility" has the
same meaning as in Title 28-B, section 102-A, subsection 51.
Sec. 2. 36 MRSA §4923, sub-§6, as enacted by PL 2019, c. 231, Pt. B, §7 and
amended by PL 2021, c. 669, §5, is amended to read:
6. Multiple licenses. When a cultivation facility licensee also holds a license to
operate another cannabis establishment, the taxes imposed by subsections 1 to 4 apply to
any transfer of cannabis from the cultivation facility to the other cannabis establishment
licensee or, if no such transfer is made, to any activity undertaken pursuant to Title 28‑B,
section 501, subsection 2 or 4 with regard to cannabis cultivated by the cultivation facility.
Sec. 3. 36 MRSA §4923, sub-§7 is enacted to read:
7. Sales and transfers between licensed cultivation facilities. Notwithstanding
subsection 6, an excise tax is not imposed on a sale of adult use cannabis to a cultivation
facility or on a transfer of adult use cannabis to a cultivation facility. This subsection does
not apply to a sale or transfer by a nursery cultivation facility pursuant to Title 28-B, section
501, subsection 3, paragraph C.
Sec. 4. 36 MRSA §4923, sub-§8 is enacted to read:
8. Transfers to and from products manufacturing facility. Notwithstanding
subsection 6, an excise tax is not imposed on the transfer of adult use cannabis to a products
manufacturing facility when the adult use cannabis is returned to the original cultivation
facility in the same form and weight within 30 days.
LAW WITHOUT
GOVERNOR'S
SIGNATURE

JANUARY 11, 2026
CHAPTER
504
PUBLIC LAW