Maine legislation · 132nd Legislature
Maine LD1942: An Act to Establish an Excise Tax on Cannabis Pre-roll and to Change the Tax on Potentially Intoxicating Hemp Products
Status: Failed, April 29, 2026
What the bill says
An Act to Modify Taxes Applying to Adult Use Cannabis, Hemp and Hemp Products" Amend the amendment by striking out the substitute title and inserting the following: 'An Act to Establish an Excise Tax on Cannabis Pre-roll and to Change the Tax on Potentially Intoxicating Hemp Products' Amend the amendment by striking out all of sections 4 and 5 and inserting the following: 'Sec. 4. 36 MRSA §4921, sub-§7-A is enacted to read: 7-A. Cannabis pre-roll. "Cannabis pre-roll" means cannabis flower, cannabis trim or a combination of cannabis flower and cannabis trim that is rolled in rolling papers, cig.
From the engrossed text:
An Act to Modify Taxes Applying to Adult Use Cannabis, Hemp and Hemp Products" Amend the amendment by striking out the substitute title and inserting the following: 'An Act to Establish an Excise Tax on Cannabis Pre-roll and to Change the Tax on Potentially Intoxicating Hemp Products' Amend the amendment by striking out all of sections 4 and 5 and inserting the following: 'Sec. 4. 36 MRSA §4921, sub-§7-A is enacted to read: 7-A. Cannabis pre-roll. "Cannabis pre-roll" means cannabis flower, cannabis trim or a combination of cannabis flower and cannabis trim that is rolled in rolling papers, cigarette papers or wraps, with or without a cardboard filter, and intended for smoking. A cannabis pre-roll may be infused with cannabis concentrate. For the purposes of this subsection, "cannabis concentrate" has the same meaning as in Title 28-B, section 102-A, subsection 9. Sec. 5. 36 MRSA §4923, sub-§2-A is enacted to read: 2-A. Excise tax on cannabis pre-roll. Beginning January 1, 2027, a cultivation facility licensee shall pay an excise tax pursuant to subsection 1 and subsection 2, as applicable based upon the amount per pound or fraction thereof of cannabis flower and cannabis trim contained within a cannabis pre-roll.' Amend the amendment by striking out all of section 7 and inserting the following: 'Sec. 7. Appropriations and allocations. The following …