Budget Amendment ID: FY2023-S4-821

OTH 821

Marijuana Vaping Technical Correction

Mr. Gomez moved that the proposed new text be amended by adding the following section:- “Section X. Chapter 64C of the General Laws is hereby amended by striking subsection (m) in Section 7E and inserting in place thereof the following new subsection:- Section 7E and inserting in place thereof the following new subsection:- (m) Marijuana products and marijuana accessories as defined in section 1 of chapter 94G shall not be subject to the excise imposed under this section; provided however, that marijuana accessories that are manufactured to also deliver nicotine are considered Electronic Nicotine Delivery Systems and are therefore subject to the excise imposed under this section.”