The first footnote in my 2011 State Tax Notes article, Laws to Tax Marijuana, was this:
1 An extensive list of [marijuana legalization] proposals appears at Richard Evans, ‘‘Cannabis Taxation & Regulation,’’ available at http://cantaxreg.com/, under ‘‘Legalization Proposals’’ (last visited Dec. 7, 2010). This site is probably the most comprehensive compilation of information about laws to tax marijuana.
That link has expired along with cantaxreg.com, so the history would be hard to trace, but Dick Evans graciously provided its contents (updated somewhat) for me to post for all comers in the public domain:
TEXT OF LEGALIZATION PROPOSALS
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Maine, 2011, HP1067, LD1453, An Act to Legalize and Tax Marijuana California, The Regulate Marijuana Like Wine Act of 2012, proposed text for 2012 initiative. More here. California, Legalization of Marijuana Act of 2012, proposed text for 2012 Initiative. More here. Rhode Island, 2011, The Taxation and Regulation of Marijuana Act, H5591 California, The Marijuana Regulation and Tax Act of 2012 (Initiative). Notes. Oregon Cannabis Tax Act of 2012 (Initiative) Washington, 2011 Initiative, The Marijuana Reform and Legislation Act Washington, HB 1550, 2011, authorizing sale of cannabis in liquor stores Massachusetts, H01371, 2011, The Cannabis Regulation and Taxation Act. Similar to H2929/S1801 in the 2009-10 session. Montana, SB154 (2011). This bill represents the first “medical excise” bill introduced in any state, i.e., a reg/tax bill but for medical patients only and imposing a 10% tax, payable by growers Oregon Cannabis Tax Act 2012 (voter initiative) California ABX69, introduced September 21, 2010. This is a regulation and taxation measure conditional on passage of Proposition 19, the legalization initiative, in November 2010. Also here. California AB2254, the Ammiano bill re-filed in 2010. .pdf here.
Rhode Island, Taxation and Regulation of Marijuana Act, H7838 (2010) State of Washington, 2010, I-1068, An Initiative to the People of the State of Washington, sponsored by Sensible Washington
Nevada, An Initiative to Establish a Regulated Market for Marijuana, proposed for 2012 ballot
State of New Hampshire, for the 2010 legislative session, an Act allowing purchase and use of marijuana by adults, regulating the purchase and use of marijuana, and imposing taxes on the wholesale and retail sale of marijjuana
State of Washington, Legalizing, HB 2401 (for 2010 session).
The 2010 California Initiatives:
The Tax, Regulate, and Control Cannabis Act of 2010, (The Rogoway Initiative, also called the California Cannabis Initiative)) The Regulate, Control and Tax Cannabis Act of 2010 (The Lee Initiative) on November 2010 ballot. Legislative Analysis here (.pdf). California Cannabis Hemp & Health Initiative (The Jack Herer Initiative) (A blogger’s comparison of the California initiatives is here.) The 2010 Maine iniitative: An Act to Repeal the Prohibition on Cannabis, Hemp and Marijuana The 2010 Oregon initiatives: Oregon Cannabis Tax Act The Oregon Cannabis Tolerance Act |
Northern Marianas Commonwealth, Legalization of Marijuana Act of 2010, H.B. 17-47 The Marijuana Control, Regulation and Education Act, Assembly Bill 390, California, 2009. (Ammiano Bill). Report on preliminary hearings here. This is not a legalization proposal, but a Resolution adopted by the Rhode Island Senate appointing a commission to evaluate marijuana prohibition. 2009-S 1032, Senate Resolution Creating a Special Senate Committee to Study the Prohibition of Marijuana, adopted July 2009. News. Final Report. An Act to Regulate and Tax the Cannabis Industry, Senate Bill 1801, Massachusetts, (Also filed as House Bill 2929) Senate Bill 1801) Another. (Summary) The Oregon Cannabis Tax Act, Initiative Petition No 136, for the
The Inalienable Rights Enforcement Initiative, California, 2008 California Cannabis Hemp & Health Initiative (The Herer Initiative), 2008 Initiative Petition No. 3, State of Nevada, March 2, 2005 California Cannabis Hemp & Health Initiative (The Herer Initiative), 2008 Regulation of Marijuana Initiative, Nevada 2006 Oakland Cannabis Regulation and Revenue Ordinance, Initiative ballot measure, Oakland, California, 2004 Initiative Petition No. 9, State of Nevada, 2002 The Oregon Cannabis Tax Act of 1997, Oregon, 1997 Colorado Hemp Initiative, 1994 The Cannabis Control Act, Texas, 1993
Initiative Measure 595, Regulated Tolerance & Taxation of Marijuana, State of Washington, 1993
An Act to establish a controlled substance law … in relation to the sale, distribution and cultivation of marijuana…, Senate Bill 4094-A, New York, 1991 The Marihuana Cultivation Control Act, Senate Bill No. 464, Pennsylvania, 1983 The Pennsylvania Marijuana Cultivation Control Act of 1983, Pennsylvania, 1983 The Oregon Marijuana Control Act of 1983, Senate Bill 497, Oregon, 1983 The Cannabis Revenue Act. (Federal), 1982 The Cannabis Revenue and Education Act, Massachusetts, 1981. Original here. An act relating to a reduction of ad valorem tax millage; providing for a county option on the cultivation, possession, and sale of cannabis; authorizing such cultivation, possession, and sale in approving counties; providing certain conditions relating to the sale and taxation of cannabis; providing for the distribution of proceeds of such taxation and requiring a reduction of ad valorem tax millage; authorizing the board of county commissioners in approving counties to adopt certain ordinances; providing an effective date, Florida 1979 An Act to amend the executive law, the penal law and the public health law, in relation to creating the state marjuana control authority and prescribing its powers and duties, and repealing certain provisions relating thereto, Assembly 4944, State of New York, 1971 |
The Center for New Revenue 