Tax, banking and business laws by state

SB 219: To repeal the sunset provision of the arkansas medical marijuana special privilege tax act of 2017; and to declare an emergency.

Repeals the sunset provision of Arkansas Code § 26-57-1507, which would have expired the medical marijuana special privilege tax on July 1, 2025, allowing the tax to continue indefinitely. Declares an emergency for immediate effectiveness.

SB 378: Online marketplaces: illicit cannabis: reporting and liability.

Online cannabis marketplaces must address in terms of service whether they permit unlicensed sellers and whether they verify licenses. They must establish a reporting mechanism allowing individuals to report unlicensed sellers, provide written confirmation within 36 hours, periodic updates within 14 days, and final determination within 30 days. Marketplaces not verifying licenses must display a clear warning graphic. Online hemp marketplaces must establish similar reporting mechanisms for intoxicating hemp products.

AB 564: Cannabis: excise tax: rate increase suspension: report.

The California Department of Tax and Fee Administration must adjust the cannabis excise tax rate to 15 percent from October 1, 2025, through June 30, 2028, then resume biennial adjustments beginning in the 2028-29 fiscal year not to exceed 19 percent. The Department of Cannabis Control must submit a report by October 1, 2027, analyzing the Cannabis Tax Law's effects on regulated and illicit markets.

SB 141: California Cannabis Tax Fund: Department of Cannabis Control: Board of State and Community Corrections grants.

The Controller must disburse funds from the California Cannabis Tax Fund to the Department of Cannabis Control for maintaining the track and trace program and conducting civil or criminal enforcement against unauthorized commercial cannabis activity. The Board of State and Community Corrections must make grants to local governments addressing public health and safety, prioritizing applications including illicit cannabis enforcement, and may only grant to jurisdictions allowing retail storefronts or, for populations under 10,000, cannabis delivery.

HB 1409: Marijuana Tax Cash Fund Distributions

On and after July 1, 2025, the state treasurer must apportion three and one-half percent of gross retail marijuana sales tax revenue to local governments through July 1, 2026. Beginning July 1, 2026, the state treasurer must retain fourteen percent in the general fund and transfer seventy-three and seventeen one-hundredths percent to the Marijuana Tax Cash Fund, eleven and thirty-three one-hundredths percent to the State Public School Fund, and one and fifty one-hundredths percent to the Marijuana Cash Fund.

HB 1077: Average Market Rate of Unprocessed Retail Marijuana

SB 25-268: Changes to Money in the Marijuana Tax Cash Fund

HB 25-1296: Tax Expenditure Adjustment

Employers must deduct and withhold income tax from employee compensation including wages and other compensation, using percentages or withholding tables prescribed by the executive director to approximate Colorado income tax due. The executive director may require withholding on compensation other than wages. Employers must provide employees annual statements of compensation and tax withheld.

HB 6930: An act concerning the social equity council's recommendations regarding social equity plans, strategic planning, ethics, license renewal fees, financial assistance applications and policies and procedures.

The Social Equity Council must develop and adopt an ethical code of conduct by October 1, 2025, and require council members and staff to complete annual ethics training on disproportionately impacted areas and the cannabis industry starting January 1, 2026. Licensed cannabis establishments must maintain active social equity plans and submit annual impact reports to the council by March 1, 2026, and annually thereafter.

HB 657: MEDICAL MARIJUANA: Provides relative to fees collected by the Louisiana Department of Health related to the sale of therapeutic marijuana (EN +$225,000 SG RV See Note)

LD 2110: An Act To Update Employer Substance Use Testing Policy Requirements

Employers conducting substance use testing must develop written policies approved by the Department of Labor before implementation. Policies must include testing procedures, consequences, rehabilitation opportunities, and appeal mechanisms. Employers must use qualified laboratories, medical review officers, and follow specific collection and confirmation protocols. Employees receive rehabilitation opportunities before discipline for initial confirmed positive results.

LD 1654: An Act To Allow A Grace Period For The Payment Of Excise Tax For Adult Use Cannabis Cultivation Facilities

A cultivation facility licensee shall remit monthly returns and pay all excise taxes due to the assessor. Excise taxes on sales are not due until 120 days after the date of sale. For licensees operating multiple cannabis establishments, the 120-day period begins from the date of transfer or other licensed activity.

SB 439: Employment Discrimination - Fire and Rescue Public Safety Employees - Use of Medical Cannabis

An employer may not discipline, discharge, or discriminate against a fire and rescue public safety employee based on possession of a valid written certification for medical cannabis or testing positive for cannabis components while holding such certification. Employers may prohibit employees from performing duties while impaired by cannabis or using cannabis while on duty.

Took effect 1 October 2026

HB 1347: Security Guards and Security Guard Employers - Registration, Certification, and Regulation

A cannabis agent employed to provide security services for a cannabis licensee or cannabis registrant as a security guard or by a security guard agency is not required to obtain a State or national criminal history records check if authorized to provide security guard services under Title 19, Subtitle 4 of the Business Occupations and Professions Article.

Took effect 1 October 2025

HB 619: Sales and Use Tax - Sales Between Cannabis Businesses and Cannabis Nurseries - Exemption

Expands the sales and use tax exemption for cannabis to include sales between licensed cannabis businesses and registered cannabis nurseries under Maryland law, effective July 1, 2025.

Took effect 1 July 2025

SB 299: Security Guards and Security Guard Employers - Registration, Certification, and Regulation

A cannabis agent employed to provide security services for a cannabis licensee or cannabis registrant as a security guard or by a security guard agency is not required to obtain a State or national criminal history records check if authorized to provide security guard services under Title 19, Subtitle 4 of the Business Occupations and Professions Article. Security guard employers exclude video lottery operators, sports wagering facility licensees, and health care facilities.

Took effect 1 October 2025

H 5350: An Act modernizing the commonwealth’s cannabis laws

The Massachusetts cannabis control commission must establish and maintain an online portal for anonymous complaints about suspected violations, review complaints timely, and adopt procedures to assess them. Licensees must not receive or extend credit for marijuana sales beyond 60 days except in usual business course. The commission must limit total licenses available and conduct targeted audits of ownership and control compliance within 12 months.

SF 4401: Omnibus Cannabis bill

License holders must comply with cannabis business licensing, endorsement, and operational requirements. Manufacturers of edible cannabinoid products must meet testing, labeling, packaging, and potency limits. Retailers must verify age before selling edible cannabinoid products and register with the office.

SB 2729: "Mississippi Public Health Trust Fund"; establish to support public health programs funded from medical cannabis taxes.

Establishes the Mississippi Public Health Trust Fund in the State Treasury to receive legislative appropriations, donations, and grants for public health programs. Authorizes the State Department of Health to disburse between 3% and 7% of fund assets annually with Board of Health oversight.

Took effect 1 July 2025

HB 932: Generally revise conservation financing laws

Establishes three new state special revenue accounts for wildlife habitat conservation, wildlife improvement projects, and wildlife highway crossings. Revises marijuana tax revenue allocation to fund the habitat legacy account and modifies the Wildlife Habitat Improvement Advisory Council membership and project ranking criteria.

SB 41: Revises provisions relating to the taxation of cannabis establishments. (BDR 32-284)

Every seller must obtain a cannabis tax permit from the Department of Taxation for each place of business before receiving a license from the Cannabis Compliance Board. The Department must issue permits within 15 days of application. Sellers must comply with excise tax requirements or face permit revocation or suspension.

A 4182: Concerns conditions of employment of certain cannabis employees.**

Cannabis employers must not interfere with, restrain, or coerce cannabis workers exercising rights under this act, must not dominate or interfere with employee organizations, must not discriminate against workers for exercising protected rights, and must negotiate in good faith with majority representatives. Cannabis employers must provide employee organizations access to employees and premises, permit worksite meetings, notify of new hires, and process payroll deductions for dues as agreed or as set by the State Board of Mediation.

A 4937: Concerns satellite cannabis dispensaries, Cannabis Regulatory Commission membership, and post-employment restrictions on State employees.*

Alternative treatment centers with medical cannabis dispensary permits must obtain commission approval to establish and maintain up to two satellite dispensary locations. State employees in positions affecting cannabis activity cannot hold interests in or represent cannabis permit holders or license applicants for two years after termination, except screened attorneys after one year.

S 10643: Relates to labor peace agreements and the cannabis industry wage board; repealer

The commissioner shall convene a cannabis industry wage board comprised of three members to conduct public hearings and make recommendations regarding minimum hourly wages for cannabis workers in cultivation, processing and packaging, distribution, and retail and delivery, with a report due no later than December 31, 2027. Cannabis licensees must provide ownership structure, management agreements, and salary and hours data to the board.

A 417: Expands the definition of crops, livestock and livestock products to include cannabis

Amends the definition of crops in agriculture and markets law to include cannabis when cultivated in accordance with the cannabis law, removing a prior reference to section three of the cannabis law definition.

SB 56: Revise medical and adult-use marijuana laws; levy marijuana taxes

Consolidates marijuana regulation under a new Division of Cannabis Control in the Department of Commerce. Establishes licensing standards for hemp cultivation and processing, allows expungement of certain prior marijuana possession convictions, and revises professional licensing disqualification rules.

HB 3127: Medical marijuana; policy for applicants and employees; exceptions; effective date.

Employers may not refuse to hire, discipline, discharge or penalize applicants or employees solely based on medical marijuana licensee status or positive marijuana tests, unless the applicant lacks a valid license, possesses or uses marijuana at work, or the position involves safety-sensitive duties as defined.

Took effect 1 November 2026

HB 4162: Relating to cannabis worker unionization.

HB 5019: Relating to the financial administration of the Oregon Liquor and Cannabis Commission; and declaring an emergency.

Establishes maximum expenditure limits for the Oregon Liquor and Cannabis Commission for the biennium beginning July 1, 2025, across six categories totaling approximately $404.5 million, and removes limits on liquor purchase expenditures.

Took effect 1 July 2025

SB 347: Relating to farm use land used for illegal growing of marijuana; and prescribing an effective date.

Amends Oregon law to specify that disqualification of farm use land occurs as of the January 1 assessment date of the earlier of the assessment year when a civil penalty was imposed or when a criminal complaint resulting in conviction was filed.

SB 558: Relating to cannabis market growth; and prescribing an effective date.

Marijuana producers, processors, wholesalers, and retailers holding licenses under ORS 475C.065, 475C.085, 475C.093, and 475C.097 may transfer marijuana items to each other and provide samples to permit holders under ORS 475C.273. Samples must not exceed amounts specified in ORS 475C.337. Permit holders may not possess items in excess of ORS 475C.337 amounts.

HB 5049: Relating to state financial administration; and declaring an emergency.

Amends Oregon Laws 2023 chapter 598 to adjust biennial budget allocations for the period beginning July 1, 2023, including increasing Oregon Business Development Department operations funding to $17,091,190, eliminating $5,197,236 in Department of Corrections Criminal Fine Account allocations, and reducing State Court Technology Fund allocation to $2,927,500.

SB 2295: Alcoholic Beverage Commission - As enacted, imposes an additional 10 percent tax on a hemp-derived cannabinoid product's wholesale cost if the product is inhalable in cartridge form. - Amends TCA Title 57 and Title 67.

HB 1376: Alcoholic Beverage Commission - As enacted, provides for the regulation of the manufacturing, supplying, wholesale distribution, and retail sale of hemp-derived cannabinoid products by the commission and department of revenue; creates licenses for suppliers, wholesalers, and retailers; establishes taxes for such products and the manner in which such taxes are collected and allocated; establishes civil and criminal penalties for violations. - Amends TCA Title 39; Title 40; Title 43, Chapter 27; Title 53, Chapter 11; Title 57 and Title 67.

Suppliers, wholesalers, and retailers of hemp-derived cannabinoid products must obtain licenses from the Alcoholic Beverage Commission. Suppliers must contract with third-party laboratories for product testing. Retailers must maintain products behind barriers, verify age, and display warning signage. All parties must comply with packaging, labeling, and potency limits.

Took effect 1 January 2026

HB 2681: Modifying cannabis producer, processor, and retailer license fees. (REVISED FOR ENGROSSED: Concerning cannabis license fees.)

Cannabis producers, processors, and retailers must pay application fees of $250 and annual renewal fees of $1,781. Retail licensees and all persons with financial or ownership interest are limited to holding a collective total of not more than five retail cannabis licenses and cannot enter management agreements conferring financial interest across more than five licenses.

HB 1941: Authorizing agricultural cooperatives for cannabis producers.

Licensed cannabis producers may form associations or cooperatives to collectively process, handle, and market cannabis. No single association or cooperative may represent more than three cannabis producer licenses at any given time. Associations must operate for mutual benefit and either limit each member to one vote or cap dividends at eight percent annually.

HB 1141: Concerning collective bargaining for agricultural cannabis workers.

Employers operating cannabis producer or processor licenses must engage in collective bargaining with exclusive bargaining representatives of employees who cultivate, grow, harvest, or produce cannabis. Employers must provide employee information to bargaining representatives within 21 business days of hire and every 120 business days thereafter. Employers must deduct and remit membership dues upon employee authorization.