Massachusetts Statutes
§ 2 — State excise imposition; rate; payment
Massachusetts § 2
This text of Massachusetts § 2 (State excise imposition; rate; payment) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mass. Gen. Laws ch. 64N, § 2 (2026).
Text
Section 2. State excise imposition; rate; payment. An excise tax is hereby imposed upon the sale of marijuana or marijuana products by a marijuana retailer to anyone other than a marijuana establishment at a rate of 10.75 per cent of the total sales price received by the marijuana retailer as a consideration for the sale of marijuana or marijuana products. The excise tax shall be levied in addition to state tax imposed upon the sale of property or services as provided in section 2 of chapter 64H of the General Laws and shall be paid by a marijuana retailer to the commissioner at the time provided for filing the return required by section 16 of chapter 62C of the General Laws.
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Bluebook (online)
Massachusetts § 2, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64N/2.