APPROVED CHAPTER
JUNE 22, 2021 323
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-ONE
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H.P. 639 - L.D. 871
An Act To Clarify Certain Provisions Regarding the Marijuana Excise Tax
Emergency preamble. Whereas, acts and resolves of the Legislature do not
become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, the Department of Administrative and Financial Services began in
September 2020 to issue licenses to authorize the cultivation, manufacturing, testing and
sale of adult use marijuana and adult use marijuana products; and
Whereas, licenses issued to cultivation facilities may authorize the transfer of, and
payment of excise taxes on, the items included in this legislation; and
Whereas, the department has issued rules to clarify currently ambiguous portions of
the excise tax laws clarified in this legislation; and
Whereas, predictability and simplicity in the enforcement of tax laws is critical to
ensuring compliance with tax laws; and
Whereas, the changes to the adult use marijuana and tax laws proposed in this
legislation are critical to sustainability and growth of a critical source of revenue in the
midst of an ongoing economic crisis; and
Whereas, in the judgment of the Legislature, these facts create an emergency within
the meaning of the Constitution of Maine and require the following legislation as
immediately necessary for the preservation of the public peace, health and safety; now,
therefore,
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §4921, sub-§13 is enacted to read:
13. Wet marijuana flower. "Wet marijuana flower" means marijuana flower that is
not dried, cured or otherwise prepared in any manner to reduce or eliminate any water
weight.
Sec. 2. 36 MRSA §4921, sub-§14 is enacted to read:
14. Wet marijuana trim. "Wet marijuana trim" means marijuana trim that is not
dried, cured or otherwise prepared in any manner to reduce or eliminate any water weight.
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 Sec. 3. 36 MRSA §4923, sub-§1, as enacted by PL 2019, c. 231, Pt. B, §7, is
amended to read:
1. Excise tax on marijuana flower and mature marijuana plants. A cultivation
facility licensee shall pay an excise tax of $335 per pound or fraction thereof of marijuana
flower or mature marijuana plants sold to other licensees in the State.
Sec. 4. 36 MRSA §4923, sub-§3-A is enacted to read:
3-A. Excise tax on mature marijuana plants. Beginning July 1, 2021, a cultivation
facility licensee shall pay an excise tax of $35 per mature marijuana plant sold to other
licensees in the State.
Sec. 5. 36 MRSA §4923-A is enacted to read:
§4923-A. Calculation of excise tax imposed on wet marijuana flower and wet
marijuana trim
For purposes of the excise tax imposed pursuant to section 4923 on wet marijuana
flower or wet marijuana trim, a cultivation facility licensee shall calculate the taxable
weight by reducing the total weight of the wet marijuana flower or wet marijuana trim by
75% before applying the excise tax.
Emergency clause. In view of the emergency cited in the preamble, this legislation
takes effect when approved.
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Statutes affected:
Bill Text LD 871, HP 639: 36.4923
Bill Text ACTPUB , Chapter 323: 36.4923