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Marijuana Tax Equity Act of 2013
To amend the Internal Revenue Code of 1986 to provide for the taxation of marijuana, and for other purposes.
Marijuana Tax Equity Act of 2013 - Amends the Internal Revenue Code to impose an excise tax on: (1) the sale of marijuana by producers or importers of such drug equal to 50% of the sales price, and (2) each person who is engaged in a marijuana enterprise. Defines "marijuana enterprise" to mean a producer, importer, manufacturer, distributor, retailer or any person who transports, stores, displays, or otherwise participates in any business activity that handles marijuana or marijuana products. Requires any person who engages in a marijuana enterprise to obtain a permit to engage in such business. Imposes civil and criminal penalties for violations of the requirements of this Act.
- Not enactedThe President has not signed this bill
- The senate has not voted
- The house has not voted
Committee on Ways and MeansIntroducedFebruary 5th, 2013
- house Committees