For the purposes of 830 CMR 64N.1.1, the following terms have the following meanings:
Commissioner. The Commissioner of Revenue or the Commissioner's duly authorized representative.
Marijuana. All parts of any plant of the genus Cannabis, with certain exceptions, as defined in M.G.L. c. 94G, § 1. Marijuana also includes all “marijuana products” as defined in M.G.L. c. 94G, § 1 and 935 CMR 500.002: Definitions. Such marijuana products include edible products, beverages, topical products, ointments, oils, and tinctures.
Marijuana Establishment. A marijuana-related business licensed by the Cannabis Control Commission; provided, however, that a medical marijuana treatment center or registered marijuana dispensary shall be treated as a marijuana establishment for the purposes of 830 CMR 64N.1.1.
Marijuana Excise. The excise imposed pursuant to M.G.L. c. 64N, § 2.
Marijuana Local Tax Option. The local tax option accepted by a city or town pursuant to M.G.L. c. 64N, § 3.
Marijuana Retail Taxes. Collectively, the taxes imposed on retail sales of marijuana, including the marijuana excise, the marijuana local tax option, and the sales tax.
Marijuana Retailer. A marijuana establishment licensed by the Cannabis Control Commission to make retail sales of marijuana. A Marijuana Retailer is a “vendor” as defined in M.G.L. c. 64H, § 1 and M.G.L. c. 64I, § 1
Medical Marijuana. Marijuana authorized to be sold for medical use, as described in St. 2012, c. 369 and M.G.L. c. 94I. The medical marijuana program is currently administered by the Department of Public Health and is scheduled to be transferred to the Cannabis Control Commission on or before December 31, 2018.
Retail Sale. A sale of marijuana subject to the marijuana retail taxes.
Sale. Any transfer of title or possession of marijuana. “Sale” has the same general meaning as the terms “sale” and “selling” as defined in M.G.L. c. 64H, § 1.
Sales Price. The total amount paid by a purchaser to a marijuana retailer as consideration for a retail sale, including any amount paid for services that are a part of the sale. Generally, “sales price” has the same meaning as defined in M.G.L. c. 64H, § 1.
Sales Tax. The sales tax imposed pursuant to M.G.L. c. 64H, § 2 or the use tax imposed pursuant to M.G.L. c. 64I, § 2.