A proposal to ease financial burdens on marijuana cultivation businesses in Maine has officially cleared the full Legislature and is now headed to the governor for consideration.
The legislation, HP 1095 (LD 1654), sponsored by Representative David Boyer (R) along with a bipartisan coalition of nine lawmakers, would give adult-use marijuana cultivation facilities 120 days to pay excise taxes after each sale, replacing the current requirement of monthly payments tied directly to the prior month’s activity.
The measure is designed to give growers more financial flexibility, especially in cases where payment is not received immediately after transferring cannabis to another licensed facility. For vertically integrated licensees—those that also hold other types of marijuana licenses—the 120-day window would start on the date of product transfer or when certain licensed activities occur.
An amendment adopted in the Senate and included in the final version also exempts excise taxes on sales or transfers between licensed cultivation facilities, and on transfers to product manufacturing facilities if the cannabis is returned in the same form and weight within 30 days.
Under the new provisions, the Maine Revenue Services will continue to require monthly tax returns, but starting in June 2026, the excise tax payment itself will be deferred by four months following each filing.
The bill also includes a one-time allocation of $21,200 to fund the necessary computer system updates to implement the new tax structure.
