- Massachusetts Department of Revenue
Legislation enacted in 2017, known as “An Act to Ensure Safe Access to Marijuana,” provides for the licensing of marijuana establishments and retail sale of adult use marijuana within the Commonwealth. Licensed marijuana establishments are expected to open for business on July 1, 2018. The sale of marijuana and marijuana products will be subject to sales and use tax, marijuana excise, and local option taxes. The Commissioner intends to promulgate regulations to clarify the collection, filing, and payment responsibilities of marijuana businesses for these taxes. To assist with the identification of tax issues to be addressed in these regulations, the Commissioner is soliciting public input. In particular, the Commissioner seeks input related to marijuana industry practices, as well as cash collection and remittance challenges, that should be addressed from a state tax administration perspective. To be considered in the initial drafting of DOR regulations, information and/or comments must be submitted to rulesandregs@dor.state.ma.us no later than February 13, 2018. There will be further opportunity for public comment when the regulations are formally proposed this spring.
