Section 691-3-2 - Imposition of Excise Tax on Sales, Purchases and Transfers of Adult Use Marijuana Flower, Trim and Mature Marijuana PlantsSection 2.1 - Excise Tax Required Pursuant to 28-B MRS §501, a cultivation facility licensee must register with, and ensure that all excise taxes required by Title 36, ch. 723 are paid to the State Tax Assessor. A cultivation facility licensee must pay all required excise taxes on any sale or transfer of marijuana flower, marijuana trim, marijuana plants, marijuana seedlings and marijuana seeds to another licensee. In addition, a cultivation facility licensee purchasing marijuana plants and/or marijuana seeds from a registered caregiver or registered dispensary in accordance with 28-B MRS §501(6) must pay to the State Tax Assessor the excise taxes that would have been imposed on the sale of marijuana plants and/or marijuana seeds if the marijuana plants and seeds had been sold by a cultivation facility licensee to another licensee.
Section 2.2 - Calculation of Excise Tax on Marijuana Flower, Marijuana Trim and Mature Marijuana Plants 2.2.1Calculation of Excise Tax on Wet Marijuana Flower and Wet Marijuana Trim.A. A cultivation facility licensee that transfers wet marijuana flower and/or wet marijuana trim must record the actual weight of the wet marijuana flower and/or wet marijuana trim in the Department's inventory tracking system.B. When calculating the excise tax due on the sale or transfer of wet marijuana flower or wet marijuana trim, the cultivation facility licensee shall calculate the weight of wet marijuana flower or wet marijuana trim by reducing the weight of the wet marijuana flower or wet marijuana trim by 75% to account for water weight.C. A cultivation facility licensee must timely remit to the State Tax Assessor excise taxes on wet marijuana flower and wet marijuana trim in accordance with Title 36, ch. 723. When calculating the excise tax due on the sale or transfer of wet marijuana flower or wet marijuana trim, "per pound or fraction thereof" means the weight of the wet marijuana flower or wet marijuana trim after it has been adjusted to account for water weight in accordance with Paragraph B above.D. When calculating the excise tax due on the sale or transfer of marijuana flower or marijuana trim that is not wet marijuana flower or wet marijuana trim, "per pound or fraction thereof" means the actual weight of the marijuana flower or marijuana trim at the time of transfer to another licensee.E. Any marijuana flower and marijuana trim, whether wet or not, that is not separated into marijuana flower and marijuana trim at the time of sale or transfer shall be taxed entirely at the excise tax rate for marijuana flower, with weight of combined wet marijuana flower and wet marijuana trim being adjusted for water weight in accordance with this section.2.2.2Calculation of Excise Tax on Mature Marijuana Plants Purchased from Registered Caregivers and Registered Dispensaries Pursuant to 28-B MRS §501(6).A. A cultivation facility licensee that purchases mature marijuana plants from a registered caregiver or registered dispensary in accordance with 28-B MRS §501(6) must timely record every plant so purchased in the Department's inventory tracking system.B. When calculating the excise tax due on every mature marijuana plant purchased from a registered caregiver or registered dispensary in accordance with 28-B MRS §501(6), the cultivation facility licensee shall calculate the weight of a wet mature marijuana plant by reducing the weight of the wet mature marijuana plant by 75% to account for water weight.C. A cultivation facility licensee must timely remit to the State Tax Assessor excise taxes on wet mature marijuana plants in accordance with Title 36, ch. 723. When calculating the excise tax due on wet mature marijuana plants, "per pound or fraction thereof" means the weight of the wet mature marijuana plant after it has been adjusted to account for water weight in accordance with Paragraph B above.D. A cultivation facility licensee purchasing mature marijuana plants in a transfer pursuant to 28-B MRS §501(6) from a registered caregiver or registered dispensary must remit excise taxes to the State Tax Assessor in accordance with Title 36, ch. 723 based on the per plant weight calculation described in this Section. Marijuana plants or seeds, including mature marijuana plants, purchased by a cultivation facility licensee pursuant to 28-B MRS §501(6) become adult use marijuana upon purchase by the cultivation facility licensee.E. A cultivation facility licensee must also remit required excise taxes to the State Tax Assessor in accordance with Title 36, ch. 723, on all adult use marijuana sold by or transferred from the cultivation facility licensee to another licensee. This provision applies to all marijuana sold by or transferred from a cultivation facility licensee to another licensee even if the marijuana was subject to excise taxes upon purchase by the cultivation facility licensee in accordance with Paragraph D above. Any sale or transfer of marijuana from a cultivation facility licensee to another licensee is subject to excise tax, including those transfers between licensees owned by the same person.