An Act to Establish an Excise Tax on Cannabis Pre-roll and to Change the Tax on Potentially Intoxicating Hemp Products
Maine Legislative Events
Summary
The Maine Legislature passed LD1942, enacting an excise tax on cannabis pre-roll products and modifying the tax treatment of potentially intoxicating hemp products. The bill cleared both chambers after committee amendments and Senate amendment adoption, receiving Senate passage on a 22-10 roll call vote and House concurrence. Dispensaries, cultivators, and retailers selling cannabis pre-rolls in Maine will be subject to the new tax requirements upon the bill's effective date.
What changed
LD1942 establishes a new excise tax on cannabis pre-roll products and revises the tax structure for potentially intoxicating hemp products in Maine. The bill passed both legislative chambers with committee amendments and a Senate floor amendment, reflecting negotiated changes to the original proposal. The legislation was carried over from the 2025 session and expedited through final enactment in April 2026.
Cannabis dispensaries, cultivators, and retailers operating in Maine must prepare for new tax compliance obligations. Businesses selling cannabis pre-rolls will face the new excise tax, while those dealing in potentially intoxicating hemp products will be subject to the revised tax treatment. Tax planning and accounting systems should be reviewed to ensure compliance with the new requirements once the law takes effect.
What to do next
- Review LD1942 provisions to understand the new cannabis pre-roll excise tax requirements
- Update tax compliance procedures to account for the modified hemp product taxation
- Monitor for rulemaking or implementing regulations from Maine revenue authorities
Archived snapshot
Apr 9, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
ChangeBridge / Maine / LD1942 Passed LD1942 LD Passed 2026-04-06
An Act to Establish an Excise Tax on Cannabis Pre-roll and to Change the Tax on Potentially Intoxicating Hemp Products
Bill Details
State Maine
Session 132nd Legislature
Chamber House
Official Source legislature.maine.gov/legis/bills/display_...
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Sponsors
Daniel Sayre (Rep - D) Bruce Bickford (Sen - R)
Action History
2026-04-08 S On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending PASSAGE TO BE ENACTED in concurrence. 2026-04-08 H Sent for concurrence. ORDERED SENT FORTHWITH. 2026-04-08 H PASSED TO BE ENACTED. 2026-04-07 H ORDERED SENT FORTHWITH. 2026-04-07 H The House RECEDED and CONCURRED to PASSAGE TO BE ENGROSSED as Amended by Committee Amendment "A" (H-901) as Amended by Senate Amendment "A" (S-621) thereto. 2026-04-06 S Sent down for concurrence 2026-04-06 S Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED by Committee Amendment "A" (H-901) as Amended by Senate Amendment "A" (S-621) thereto In NON-CONCURRENCE 2026-04-06 S Committee Amendment "A" (H-901) as Amended by Senate Amendment "A" (S-621) thereto ADOPTED 2026-04-06 S Roll Call Ordered Roll Call Number 888 Yeas 22 - Nays 10 - Excused 3 - Absent 0 2026-04-06 S On motion by Same Senator Senate Amendment "A" (S-621) to Committee Amendment "A" (H-901) READ and ADOPTED 2026-04-06 S Committee Amendment "A" (H-901) READ 2026-04-06 S READ ONCE 2026-04-06 S Roll Call Ordered Roll Call Number 887 Yeas 23 - Nays 9 - Excused 3 - Absent 0 2026-04-06 S On motion by Senator GROHOSKI of Hancock The Report A Ought to Pass As Amended by Committee Amendment "A" (H-901) Report ACCEPTED 2026-04-06 S Taken from the table by the President 2026-04-02 S Unfinished Business 2026-03-31 S Unfinished Business 2026-03-30 S Unfinished Business 2026-03-30 S On motion by Senator GROHOSKI of Hancock Tabled until Later in Today's Session, pending ACCEPTANCE OF ANY REPORT 2026-03-30 S Reports READ 2026-03-26 H Sent for concurrence. ORDERED SENT FORTHWITH. 2026-03-26 H The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (H-901). 2026-03-26 H Under suspension of the rules, the Bill was given its SECOND READING without REFERENCE to the Committee on Bills in the Second Reading. 2026-03-26 H Committee Amendment "A" (H-901) was READ and ADOPTED. 2026-03-26 H The Bill was READ ONCE. 2026-03-26 H ROLL CALL NO. 684 (Yeas 89 - Nays 55 - Absent 5 - Excused 1 - Vacant 1) 2026-03-26 H On motion of Representative SAYRE of Kennebunk, REPORT A Ought to Pass as Amended was ACCEPTED. 2026-03-26 H Reports READ. 2026-03-25 J Reported Out: OTP-AM/OTP-AM/ONTP 2026-02-12 J Voted: Divided Report 2026-02-12 J Work Session Held 2026-01-21 J Work Session Held: TABLED 2025-06-25 H Carried over, in the same posture, to any special or regular session of the 132nd Legislature, pursuant to Joint Order SP 800. 2025-06-25 J Carry Over Approved 2025-05-23 J Carry Over Requested 2025-05-14 S Ordered sent down forthwith 2025-05-14 S On motion by Senator GROHOSKI of Hancock the Senate RECEDED and CONCURRED to REFERENCE to the Committee on TAXATION 2025-05-14 H ORDERED SENT FORTHWITH. 2025-05-14 H The House INSISTED on REFERENCE to the Committee on TAXATION. 2025-05-13 S Sent down for concurrence 2025-05-13 S On motion by Senator GROHOSKI of Hancock REFERENCE to the Committee on VETERANS AND LEGAL AFFAIRS In NON-CONCURRENCE 2025-05-13 S Taken from the table by the President 2025-05-07 S Unfinished Business 2025-05-07 S On motion by Senator GROHOSKI of Hancock Tabled until Later in Today's Session, pending REFERENCE 2025-05-07 H Sent for concurrence. ORDERED SENT FORTHWITH. 2025-05-07 H The Bill was REFERRED to the Committee on TAXATION. 2025-05-07 H Committee on Taxation suggested and ordered printed.
Votes
2026-03-26 Acc Report "a" Otp-am By Ca "a" RC #684 Yea: 89 Nay: 55 2026-04-06 Accept Report 'a' Ought To Pass As Amended RC #887 Yea: 23 Nay: 9 2026-04-06 Adopt Senate Amendment (s-621) To Committee Amendment RC #888 Yea: 22 Nay: 10
Committee Referrals
2025-05-07 J Taxation
Amendments
0000-00-00 House: C-A (H-901) Adopted 0000-00-00 House: C-B (H-902) Adopted 0000-00-00 Senate: S-A to C-A (S-621) Adopted
Bill Text Versions
0000-00-00 Introduced
Subjects
Sales And Use Tax Items Taxed Legislative data powered by LegiScan (CC BY 4.0)
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