Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64N, § 4
Exemptions
Official textmalegislature.gov
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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In this chapter (5 sections)
- 64N-1 · Definitions
- 64N-2 · State excise imposition; rate; payment
- 64N-3 · Local tax option
- 64N-4 · Exemptions
- 64N-5 · Application of tax revenue