Massachusetts Statutes

§ 4 — Exemptions

Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 64N MARIJUANA TAX
Section 4. Exemptions. This chapter shall not apply to the sale of marijuana or marijuana products by a medical marijuana treatment center or a registered personal caregiver to a qualifying patient or personal caregiver pursuant to chapter 369 of the acts of 2012, nor to any unlawful sale subject to taxation pursuant to chapter 64K of the General Laws.

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