Legislation enacted in 2017, known as \u201cAn Act to Ensure Safe Access to Marijuana,\u201d 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.\u00a0 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. \u00a0To be considered in the initial drafting of DOR regulations, information and/or comments must be submitted to firstname.lastname@example.org no later than February 13, 2018. There will be further opportunity for public comment when the regulations are formally proposed this spring.