Massachusetts legislation · 194th General Court
Massachusetts H178: An Act establishing a local value added tax on cannabis cultivation sales
Status: Failed, May 11, 2026
What the bill says
From the introduced text, February 27, 2025:
SECTION 1. Chapter 94G of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out subsection (d) of section 3 in its entirety and inserting in its place thereof the following:- (d) No municipality shall require a host community agreement (HCA) as a condition for the licensing, operation, or approval of any cannabis cultivation establishment within its jurisdiction. Cannabis cultivators shall be subject to all applicable state laws and regulations but shall not be required to enter into separate agreements with municipalities beyond the requirements of state law. SECTION 2. Chapter 64H of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting the following:- Section 6B. Local Value Added Tax on Cannabis Cultivation Sales (a) In addition to the state sales tax imposed under section 2 of chapter 64H, there shall be an additional local value added tax (VAT) of 1% on the sale of completed cannabis goods by a licensed cannabis cultivation facility to licensed cannabis retailers in any municipality within the commonwealth. The tax shall be calculated based on the value added to the goods during the cultivation process. (b) The local value added tax shall be collected by the cultivator at the point of sale or transfer of completed goods and remitted to the department …
Sponsors
- Michael Soter (R, 8th Worcester) · primary sponsor
Latest actions
- : Accompanied a study order, see H5396 (under House Rule 27)
- : Hearing scheduled for 06/17/2025 from 10:00 AM-01:00 PM in B-1
- : Senate concurred
- : Referred to the committee on Cannabis Policy
- : Reported by committee to Clerk’s Office for processing, will accompany a study order
Common questions
- What is H178?
- H178 is a bill in the Massachusetts Legislature (194th General Court): An Act establishing a local value added tax on cannabis cultivation sales.
- What is the status of H178?
- Failed as of May 11, 2026. Latest action: Accompanied a study order, see H5396 (under House Rule 27) (May 11, 2026).
- Who sponsored H178?
- Michael Soter (R, 8th Worcester).
- Where is the official record for H178?
- On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/H178
Source: official Massachusetts record. Tracked by Delilah, AI for legislation across all 50 states and Congress.