Exempts the following from marijuana excise taxes: (1) Sales of certain marijuana concentrates, useable marijuana, or marijuana-infused products;

(2) Sales of products containing a certain amount of THC;

(3) Sales of certain topical, noningestible products; and

(4) Certain nonmonetary resources and labor.

Imposes a tax on each sale at wholesale of a hydrocarbon gas-based solvent that is purchased by a licensed marijuana processor to extract or separate resin from marijuana or to produce or process any form of marijuana concentrates or marijuana-infused products.

Creates the marijuana processing impact account.