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2017 Regular Session



Excise Tax and Sales Tax - Cannabis

Sponsored by:

Delegate Washington, M.


In the House - Hearing 3/09 at 1:00 p.m. (Ways and Means)

Synopsis:Establishing a tax on specified sales of cannabis; providing for the distribution of cannabis tax revenues; establishing specified tax rates on the sale of cannabis; excluding specified sales of cannabis from the tax; requiring cannabis tax revenue to be appropriated in a specified manner; requiring the State Comptroller to administer the cannabis excise tax and adopt specified regulations; establishing the Cannabis Tax Distribution Fund as a special, nonlapsing fund to provide supplemental funding for specified programs and purposes, etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates M. Washington, Luedtke, Anderson, Barron, Ebersole, Gutierrez, Hixson, Korman, Lierman, McCray, McIntosh, A. Miller, Moon, Morales, Platt, Reznik, Robinson, Tarlau, Waldstreicher, A. Washington, and Wilkins
Additional Facts:Cross-filed with: SB0927
Bill File Type: Regular
Effective Date(s): October 1, 2017
Bill imposes a mandated appropriation in the annual State Budget Bill
Contingency - on enactment of another bill
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Sales and Use
Narrow Subject(s):Appropriations
Cannabis -see also- Smoking
Commerce and Business -see also- Dealers; Elec. Comm.; etc.
Excise Tax
Fines -see also- Penalties and Sentences
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Rules and Regulations
Sales and Use Tax
Statutes:Article - Tax - General
(12.5-101 through 12.5-301, 2-1701, 2-1702)

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Explanation of Floor Motions and Actions

November 28, 2017 1:05 P.M.