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2021 Massachusetts General Laws
Part I - Administration of the Government
Title IX - Taxation
Chapter 64n - Marijuana Tax
Section 4 - Exemptions
Universal Citation: MA Gen L ch 64n § 4 (2021)
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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