1.  Excise tax on cannabis flower.  Before January 1, 2026, a cultivation facility licensee shall pay an excise tax of $335 per pound or fraction thereof of cannabis flower sold to other licensees in the State. Beginning January 1, 2026, a cultivation facility licensee shall pay an excise tax of $223 per pound or fraction thereof of cannabis flower sold to other licensees in the State.  

2.  Excise tax on cannabis trim.  Before January 1, 2026, a cultivation facility licensee shall pay an excise tax of $94 per pound or fraction thereof of cannabis trim sold to other licensees in the State. Beginning January 1, 2026, a cultivation facility licensee shall pay an excise tax of $63 per pound or fraction thereof of cannabis trim sold to other licensees in the State.  

3.  Excise tax on immature cannabis plants and seedlings.  Before January 1, 2026, a cultivation facility licensee shall pay an excise tax of $1.50 per immature cannabis plant or seedling sold to other licensees in the State. Beginning January 1, 2026, a cultivation facility licensee shall pay an excise tax of $1 per immature cannabis plant or seedling sold to other licensees in the State.  

3-A.  Excise tax on mature cannabis plants.  Beginning July 1, 2021, and before January 1, 2026, a cultivation facility licensee shall pay an excise tax of $35 per mature cannabis plant sold to other licensees in the State. Beginning January 1, 2026, a cultivation facility licensee shall pay an excise tax of $23 per mature cannabis plant sold to other licensees in the State.  

4.  Excise tax on cannabis seeds.  Before January 1, 2026, a cultivation facility licensee shall pay an excise tax of 30¢ per cannabis seed sold to other licensees in the State. Beginning January 1, 2026, a cultivation facility licensee shall pay an excise tax of 20¢ per cannabis seed sold to other licensees in the State.  

5.  Excise tax on purchases from registered caregivers and registered dispensaries. 

6.  Multiple licenses.  When a cultivation facility licensee also holds a license to operate another cannabis establishment, the taxes imposed by subsections 1 to 4 apply to any transfer of cannabis from the cultivation facility to the other cannabis establishment licensee or, if no such transfer is made, to any activity undertaken pursuant to Title 28‑B, section 501, subsection 2 or 4 with regard to cannabis cultivated by the cultivation facility.  

7.  (CONFLICT: Text as enacted by PL 2025, c. 388, Pt. F, §3) Sales and transfers between licensed cultivation facilities.  An excise tax is not imposed on a sale of adult use cannabis to a cultivation facility or on a transfer of adult use cannabis to a cultivation facility.  

7.  (CONFLICT: Text as enacted by PL 2025, c. 504, §3) Sales and transfers between licensed cultivation facilities.  Notwithstanding subsection 6, an excise tax is not imposed on a sale of adult use cannabis to a cultivation facility or on a transfer of adult use cannabis to a cultivation facility. This subsection does not apply to a sale or transfer by a nursery cultivation facility pursuant to Title 28‑B, section 501, subsection 3, paragraph C.  

8.  Transfers to and from products manufacturing facility.  Notwithstanding subsection 6, an excise tax is not imposed on the transfer of adult use cannabis to a products manufacturing facility when the adult use cannabis is returned to the original cultivation facility in the same form and weight within 30 days.