United States — Maine Act or statute

United States — Maine legislation

Maine Revised Statutes, Title 36, § 4923: Excise tax imposed, 2019

Beginning on the first day of the calendar month in which adult use cannabis may be sold in the State by a cultivation facility under Title 28‐B, chapter 1, an excise tax on adult use cannabis is imposed in accordance…

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cannabis cultivationlicense compliancesales tax

Jurisdiction: United States — Maine
Structure: 1 provisions
Official identity: Year 2019
Dates: Enacted 2019 · Source version 1 Oct 2025 · Version begins 1 Jan 2026

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Dates: Enacted 2019 · Source version 1 Oct 2025 · Version begins 1 Jan 2026

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“Beginning on the first day of the calendar month in which adult use cannabis may be sold in the State by a cultivation facility under Title 28‐B, chapter 1, an excise tax on adult use cannabis is imposed in accordance with this chapter.”

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Enacted 2019 · Source version 1 Oct 2025 · Version begins 1 Jan 2026. The date shown identifies this source expression and should not be treated as proof that no later change exists.
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Excise tax imposed

Section 4923

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Source record from legislature.maine.gov · Enacted 2019 · Source version 1 Oct 2025 · Version begins 1 Jan 2026

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§ 4923Excise tax imposedProvision

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Beginning on the first day of the calendar month in which adult use cannabis may be sold in the State by a cultivation facility under Title 28‑B, chapter 1, an excise tax on adult use cannabis is imposed in accordance with this chapter. [PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).] 1. Excise tax on cannabis flower. Before January 1, 2026, a cultivation facility licensee shall pay an excise tax of $335 per pound or fraction thereof of cannabis flower sold to other licensees in the State. Beginning January 1, 2026, a cultivation facility licensee shall pay an excise tax of $223 per pound or fraction thereof of cannabis flower sold to other licensees in the State. [PL 2025, c. 388, Pt. F, §3 (AMD); PL 2025, c. 388, Pt. F, §5 (AFF).] 2. Excise tax on cannabis trim. Before January 1, 2026, a cultivation facility licensee shall pay an excise tax of $94 per pound or fraction thereof of cannabis trim sold to other licensees in the State. Beginning January 1, 2026, a cultivation facility licensee shall pay an excise tax of $63 per pound or fraction thereof of cannabis trim sold to other licensees in the State. [PL 2025, c. 388, Pt. F, §3 (AMD); PL 2025, c. 388, Pt. F, §5 (AFF).] 3. Excise tax on immature cannabis plants and seedlings. Before January 1, 2026, a cultivation facility licensee shall pay an excise tax of $1.50 per immature cannabis plant or seedling sold to other licensees in the State. Beginning January 1, 2026, a cultivation facility licensee shall pay an excise tax of $1 per immature cannabis plant or seedling sold to other licensees in the State. [PL 2025, c. 388, Pt. F, §3 (AMD); PL 2025, c. 388, Pt. F, §5 (AFF).] 3-A. Excise tax on mature cannabis plants. Beginning July 1, 2021, and before January 1, 2026, a cultivation facility licensee shall pay an excise tax of $35 per mature cannabis plant sold to other licensees in the State. Beginning January 1, 2026, a cultivation facility licensee shall pay an excise tax of $23 per mature cannabis plant sold to other licensees in the State. [PL 2025, c. 388, Pt. F, §3 (AMD); PL 2025, c. 388, Pt. F, §5 (AFF).] 4. Excise tax on cannabis seeds. Before January 1, 2026, a cultivation facility licensee shall pay an excise tax of 30¢ per cannabis seed sold to other licensees in the State. Beginning January 1, 2026, a cultivation facility licensee shall pay an excise tax of 20¢ per cannabis seed sold to other licensees in the State. [PL 2025, c. 388, Pt. F, §3 (AMD); PL 2025, c. 388, Pt. F, §5 (AFF).] 5. Excise tax on purchases from registered caregivers and registered dispensaries. [PL 2025, c. 388, Pt. F, §3 (RP); PL 2025, c. 388, Pt. F, §5 (AFF).] 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 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. [PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021, c. 669, §5 (REV).] 7. Sales and transfers between licensed cultivation facilities. 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. [PL 2025, c. 388, Pt. F, §3 (NEW); PL 2025, c. 388, Pt. F, §5 (AFF).]

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