SB 5234 - DIGEST |
Provides that, the marijuana excise tax does not apply to sales of the following, when sold by certain marijuana retailers: Marijuana concentrates, useable marijuana, or marijuana-infused products, identified by the department of health to be beneficial for medical use. |
Requires each seller making exempt sales to maintain information establishing eligibility for the exemption in the form and manner required by the state liquor and cannabis board. |