An Act to Modify
Maine Legislature, Session 132, LD 1942
Committee Amendment CA_B_H902 (House)
Amends: 36 MRSA §1811, 36 MRSA §4924

COMMITTEE AMENDMENT "D " to H.P. 1301, L.D. 1942, "An Act to Modify
Taxes Applying to Adult Use Cannabis, Hemp and Hemp Products"
Amend the bill by striking out the title and substituting the following:
'An Act to Change Reporting Dates for Cannabis Excise Tax and to Change the Tax
on Potentially Intoxicating Hemp Products'
Amend the bill by striking out everything after the enacting clause and inserting the
following:
"See. 1. 36 MRSA §1811, sub-§l, HD, as amended by PL 2025, c. 87, §7 and c.
388, Pt. F, §1 and affected by §5, is further amended by amending subparagraph (4),
division (c) to read:
(c) A loaner vehicle that is provided other than to a motor vehicle dealer's
service customers pursuant to a manufacturer's or dealer's warranty; aad
Sec. 2. 36 MRSA §1811, sub-§l, ^D, as amended by PL 2025, c. 87, §7 and c.
388, Ft. F, § 1 and affected by §5, is further amended by amending subparagraph (5) to read;
(5) Before January 1, 2026, 10% on the value of adult use cannabis, adult use
cannabis products and, if sold by a person to an individual who is not a qualifying
patient, cannabis and cannabis products beginning on the first day of the calendar
month in which adult use cannabis and adult use cannabis products may be sold in
the State by a cannabis establishment licensed to conduct retail sales pursuant to
Title 28-B, chapter 1. For sales occurring on or after January 1, 2026, the
applicable rate of tax under this subparagraph is 1 4%7; and
Sec. 3. 36 MRSA §1811, sub-§l, ^D, as amended by PL 2025, c. 87, §7 and c.
388, Pt, F,§1 and affected by §5, is further amended by enacting subparagraph (6) to read:
f6) For sales occumne on or after January 1. 2027. 14% on the value of a
potentially intoxicatine hemp product, as defined in Title 7. section 2231.
subsection 1-A. oaraeraoh H.
COMMITTEE AMENDMENT
>OC? COMMITTEE AMENDMENT "^ " to H.P. 1301, L.D. 1942
Sec. 4. 36 MRSA §4924, first % as enacted by PL 2019, c. 231, Pt. B, §7, is
amended to read;
Oa Before January 1. 2027. 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. Beginnine January
1. 2027. on or before the last 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.
Sec. 5. Appropriations and allocations. The following appropriations and
allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Revenue Services, Bureau of 0002
Initiative; Provides one-tune funding for administrative expenses related to programming
changes for the sales tax and carmabis excise tax returns.
GENERAL FUND 2025-26 2026-27
AHOther $0 $52,380
GENERAL FUND TOTAL $0 $52,380
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section
number to read consecutively.
SUMMARY
This amendment, which is a minority report of the committee, replaces the bill and
changes the title. The amendment makes the following changes to the cannabis sales tax
and excise tax laws, effective January 1,2027.
1. It imposes a sales tax of 14% on the value of a potentially intoxicating hemp product.
2. It changes the day of the month upon which an excise tax return is due for a
cultivation facility from on or before the 15th day of the month to on or before the last day
of the month.
0 FISCAL NOTE REQUIRED
(See attached)
COMMITTEE AMENDMENT
Approved: 03/20/26 i-Kt-
LD 1942 LR 2082(03)
An Act to Modify Taxes Applying to Adult Use Cannabis, Hemp and Hemp Products
Fiscal Note for Bill as Amended by Committee Amendment 75"
Committee; Taxation
Fiscal Note Required: Yes
Fiscal Note
Projections Projections
FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
Net Cost (Savings)
General Fund $0 $461,780 $6,500 $3,700
4)propriations/AHocations
General Fund $0 $52,380 $0 $0
Revenue
General Fund $0 ($409,400) ($6,500) ($3,700)
Other Special Revenue Funds $0 ($37,600) ($500) ($300)
Fiscal Detail and Notes
This bill would result in a revenue decrease to the General Fund of $409,400 in fiscal year 2026-27, $6,500 in fiscal
year 2027-28 and $3,700 in fiscal year 2028-29 from changing the due date for filing the excise tax, The bill would
also result in a revenue decrease to the Adult Use Cannabis Public Health and Safety Fund of $37,600 in fiscal year
2026-27, $500 in fiscal year 2027-28 and $300 in fiscal year 2028-29. No additional revenue is assumed from the bill's
higher sales tax rate on potentially intoxicating hemp products,
The bill includes a one-time General Fund appropriation to the Department of Administrative and Financial Services,
Bureau of Revenue Services of $52 380 in fiscal year 2026-27 for administrative costs to implement the provisions of
the bill.
LR2082(03) - Fiscal Note - Page 1 of 1