THE COMMONWEALTH OF MASSACHUSETTS
DEPARTMENT OF REVENUE
NOTICE OF PUBLIC HEARING
The Department of Revenue (“DOR”) is holding this public hearing remotely. Details and instructions for participating and testifying remotely (such as through a phone line or online connection) at the remote public hearing will be published online at https://www.mass.gov/service-details/public-hearings-dor and are included in this notice below. If you plan to testify at the remote hearing, DOR strongly encourages you to register in advance; see below for instructions. DOR encourages you to submit written testimony in addition to, or instead of, providing testimony at the hearing; see below for instructions. Additionally, requests for copies of the proposed regulation will not be accepted in person. Details for obtaining copies of the proposed regulation are set forth below.
To join the hearing online, go to
Meeting number: 2539 003 1074
To join by video system
You can also dial 184.108.40.206 and enter your meeting number.
To join the hearing by phone call
+1-617-315-0704 USA Toll (Boston)
+1-415-655-0001 US Toll
Access code: 2539 003 1074
Pursuant to the provisions of General Laws Chapter 14, Section 6(1), Chapter 30A, Section 2, and Chapter 62C, Section 3, the Commissioner will hold a public hearing on the following proposed regulation:
830 CMR 64N.1.1: Marijuana Retail Taxes
Scheduled Hearing Date:
Wednesday, June 1, 2022 at 10:00 a.m.
830 CMR 64N.1.1 explains how the marijuana retail taxes apply to sales of marijuana and marijuana products by marijuana retailers. 830 CMR 64N.1.1 is being amended to explain the application of the marijuana retail taxes to delivery transactions conducted by marijuana delivery businesses. The Cannabis Control Commission has authorized the licensure of these businesses. Provisions addressing delivery transactions appear in new section 4, along with some additional definitions in section 2. The draft also explains how advance tax payment requirements apply to certain marijuana retailers in section 7.
Individuals who notify DOR of their intent to testify at the hearing will be afforded an earlier opportunity to speak. Speakers are strongly encouraged to notify DOR of their intention to testify at the hearing by emailing their full name, mailing address and organization or affiliation, if any to RulesandRegs@dor.state.ma.us by May 31, 2022.
Individuals may also submit written testimony by emailing the Rulings and Regulations Bureau at RulesandRegs@dor.state.ma.us.
Please submit electronic testimony as an attached Word document or as text within the body of the email with the name of the regulation in the subject line. All submissions must include the sender’s full name, mailing address, and organization or affiliation, if any. Individuals who are unable to submit testimony by email should mail written testimony to the Rulings and Regulations Bureau, Post Office Box 9566, Boston, Massachusetts 02114-9566. Written testimony must be submitted by 5:00 p.m. on June 1, 2022.
Copies of the proposed regulation will be sent electronically via e-mail to practitioners who are on the Rulings and Regulations Bureau's e-mail list. In addition the proposed regulation is posted on the Department of Revenue's Web site at: http://www.mass.gov/dor/businesses/help-and-resources/legal-library/regulations/proposedregulations.html.
/s/Geoffrey E. Snyder
Geoffrey E. Snyder
Commissioner of Revenue