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(1) Definitions. The definitions set forth in STC § 6.402 shall apply equally to this section.

(2) Tribal Marijuana Tax Levied. There shall be a Tribal marijuana tax equal to 100 percent of the State tax then in effect levied on all commercial marijuana activity. The Tribal marijuana tax shall be adjusted on a yearly basis to match any adjustments that may have been made to the State tax in the previous calendar year.

(3) Remittance to Tribe. The Tribal marijuana tax shall be remitted by SAMCOR to the Tribe on a quarterly basis.

(4) Use of Tax Revenue. The Tribe will use the proceeds of such tax for essential government services.

(5) Exclusive Tax. No other tax besides the Tribal marijuana tax may be imposed on commercial marijuana activity.

(6) Exemptions From Tax. The Tribe may allow an exemption from the Tribal marijuana tax in the following circumstances:

(a) For sales of marijuana grown, produced, or processed within Samish Indian Country;

(b) For sales to the Tribe, SAMCOR or Tribal citizens that occur within Samish Indian Country;

(c) For activities that would otherwise be exempt under State or federal law; and

(d) For medical marijuana products used in the course of medical treatments by a clinic, hospital, or similar facility owned and operated by the Tribe within its Indian Country. [Res. 2023-10-018 §§ 1, 2, 2023; Res. 2021-07-011 § 2, 2021.]