An Act to Allow a
Maine Legislature, Session 132, LD 1654
Committee Amendment CA_A_H620 (House)
Amends: 36 MRSA §4921, 36 MRSA §4923, 36 MRSA §4924

COMMITTEE AMENDMENT" A,, to H.P. 1095, L.D. 1654, "An Act to Allow a 
Grace Period for the Payment of Excise Tax for Adult Use Cannabis Cultivation Facilities" 
Amend the bill by striking out everything after the enacting clause and insetting the 
following: 
'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 unde1iaken 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. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT •A" to H.P. 1095, L.D. 1654 
Sec. 5. 36 MRSA §4924, as enacted by PL 2019, c. 231, Pt. B, §7, is amended to 
read: 
§4924. Returns; payment of excise tax 
Gn For returns filed for periods ending before Januaiy 1, 2026, on or before the 15th 
day of each month, a cultivation facility licensee shall file a return, as required by the 
assessor, and pay to the assessor all excise taxes due under this chapter for the preceding 
calendar month. 
For filing periods beginning on or after Janua1y 1. 2026. a cultivation facility licensee 
shall file a return and pay to the assessor all excise taxes due under this chapter pursuant to 
subsections I and 2. 
1. Return due date. On or before the 15th day of each month. a cultivation facility 
licensee shall file a return on a fo1m as required by the assessor. The return must repo1i all 
adult use cannabis sold or transferred to other licensees during the preceding calendar 
month. 
2. Payment due date. Beginning June 2026, on or before the 15th day of each month, 
a cultivation facility licensee shall remit the excise tax imposed on sales and transfers 
required to be repotied on a return filed pursuant to subsection 1 120 days after the filing 
of that return. 
Sec. 6. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides one-time funding for computer programming costs. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2025-26 
$21,200 
$21,200 
2026-27 
$0 
$0 
Amend the bill by relettering or renumbering any nonconsecutive Paii letter or section 
number to read consecutively. 
SUMMARY 
This amendment exempts from the cannabis excise tax the sale or transfer of adult use 
cannabis to a cultivation facility and exempts the transfer of adult use cannabis to a products 
manufacturing facility when the adult use cannabis is returned within 30 days to the original 
cultivation facility in the same fonn and weight. 
Beginning Januaty 1, 2026, the amendment establishes new filing and tax payment 
guidelines for cannabis excise tax. Excise tax filings and excise tax payments remain due 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A" to H.P. 1095, L.D. 1654 
on a monthly basis, but excise tax payments for any given month are for the excise tax 
return filed 120 days prior to the payment. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 06/06/25 L-RL-
LD 1654 
LR 1647(02) 
An Act to Allow a Grace Period for the Payment of Excise Tax for Adult Use Cannabis Cultivation 
Facilities 
Fiscal Note for Bill as Amended by Committee Amendment A• { r{---0 26) 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
. General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2025-26 
$5,972,200 
$21,200 
($5,951,000) 
($816,000) 
FY 2026-27 
$530,000 
$0 
($530,000) 
($78,000) 
Projections 
FY 2027-28 
$708,000 
$0 
($708,000) . 
($99,000) 
Projections 
FY 2028-29 
$730,000 
$0 
($730,000) 
($101,000) 
This bill would result in a revenue decrease to the General Fund of $5,951,000 in fiscal year 2025-26 and $530,000 in 
fiscal year 2026-27 by providing excise tax exemptions on sales and transfers of adult use cannabis to cultivation 
facilities, or to manufacturing facilities when the cannabis is returned to the cultivation facility within 30 days. The 
bill establishes that for filing periods beginning Janua1y 1, 2026 and later, payment of excise tax is due 120 days after 
filing. The bill would also result in a revenue decrease to the Adult Use Camrnbis Public Health and Safety and 
Municipal Opt-in Fund of $816,000 in fiscal year 2025-26 and $78,000 in fiscal year 2026-27. 
Additionally, the bill includes a one-time General Fund appropriation to the Bureau of Revenue Services within the 
Department of Administrative and Financial Services of $21,200 in fiscal year 2025-26 to fund computer 
progrannning costs associated with the provisions of this bill. 
LR1647(02) - Fiscal Note - Page 1 of 1