Connecticut HB 5109: AN ACT EXEMPTING BREASTFEEDING SUPPLIES FROM THE SALES AND USE TAXES.

Bill Text

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General Assembly Substitute Bill No. 5109
February Session, 2026

AN ACT REPLACING THE CANNABIS TOTAL THC TAX WITH AN
EXCISE TAX.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

Section 1. Section 12-330ll of the 2026 supplement to the general 1
statutes is repealed and the following is substituted in lieu thereof 2
(Effective October 1, 2026, and applicable to sales occurring on or after October 3
1, 2026): 4
(a) As used in this section and sections 12-330mm and 12-330nn: 5
(1) "Cannabis" has the same meaning as provided in section 21a-420; 6
[(2) "Cannabis concentrate" has the same meaning as provided in 7
section 21a-420; 8
(3) "Cannabis edible product" means a product containing cannabis 9
or cannabis concentrate, combined with other ingredients, that is 10
intended for use or consumption through ingestion, including 11
sublingual or oral absorption; 12
(4) "Cannabis plant material" has the same meaning as provided in 13
section 21a-279a;] 14
[(5)] (2) "Cannabis retailer" means "retailer", as defined in section 21a-15

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420; 16
[(6)] (3) "Consumer" has the same meaning as provided in section 21a-17
420; 18
[(7)] (4) "Cultivator" has the same meaning as provided in section 21a-19
420; 20
[(8)] (5) "Delivery service" has the same meaning as provided in 21
section 21a-420; 22
[(9)] (6) "Dispensary facility" has the same meaning as provided in 23
section 21a-420; 24
[(10)] (7) "Food and beverage manufacturer" has the same meaning as 25
provided in section 21a-420; 26
[(11)] (8) "Hybrid retailer" has the same meaning as provided in 27
section 21a-420; 28
[(12)] (9) "Micro-cultivator" has the same meaning as provided in 29
section 21a-420; 30
[(13)] (10) "Municipality" has the same meaning as provided in 31
section 21a-420; 32
[(14)] (11) "Palliative use" has the same meaning as provided in 33
section 21a-408; 34
[(15)] (12) "Producer" has the same meaning as provided in section 35
21a-420; 36
[(16)] (13) "Product manufacturer" has the same meaning as provided 37
in section 21a-420; 38
[(17)] (14) "Product packager" has the same meaning as provided in 39
section 21a-420; and 40
[(18) "Social Equity Council" has the same meaning as provided in 41

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section 21a-420; 42
(19) "Total THC" has the same meaning as provided in section 21a-43
240; and] 44
[(20)] (15) "Transporter" has the same meaning as provided in section 45
21a-420. 46
(b) (1) For the privilege of making any sales of cannabis in this state, 47
a tax is hereby imposed on each cannabis retailer, hybrid retailer or 48
micro-cultivator at the [following rates:] rate of ten and seventy-five-49
hundredths per cent of the gross receipts from the sale of cannabis. 50
[(A) Cannabis plant material, at the rate of six hundred twenty-five-51
thousandths of one cent per milligram of total THC, as reflected on the 52
product label; 53
(B) Cannabis edible products, at the rate of two and seventy-five-54
hundredths cents per milligram of total THC, as reflected on the product 55
label; and 56
(C) Cannabis, other than cannabis plant material or cannabis edible 57
products, at the rate of nine-tenths of one cent per milligram of total 58
THC, as reflected on the product label.] 59
(2) The tax under this section: 60
(A) Shall be collected from the consumer, except as provided under 61
subparagraphs (B) and (D) of this subdivision, by the cannabis retailer, 62
hybrid retailer or micro-cultivator at the time of sale and such tax 63
reimbursement, termed "tax" in this section, shall be paid by the 64
consumer to the cannabis retailer, hybrid retailer or micro-cultivator. 65
Each cannabis retailer, hybrid retailer or micro-cultivator shall collect 66
from the consumer the full amount of the tax imposed by this section or 67
an amount equal to the average equivalent thereof to the nearest amount 68
practicable. Such tax shall be a debt from the consumer to the cannabis 69
retailer, hybrid retailer or micro-cultivator, when so added to the 70
original sales price, and shall be recoverable at law in the same manner 71

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as other debts except as provided in section 12-432a; [.] 72
(B) Shall not apply to the sale of cannabis for palliative use; 73
(C) Shall not apply to the transfer of cannabis to a transporter for 74
transport to any other cultivator, micro-cultivator, food and beverage 75
manufacturer, product manufacturer, product packager, dispensary 76
facility, cannabis retailer, hybrid retailer or producer; 77
(D) Shall not apply to the sale of cannabis by a delivery service to a 78
consumer; 79
(E) Shall be in addition to the taxes imposed under section 12-330mm 80
and chapter 219; and 81
(F) When so collected, shall be deemed to be a special fund in trust 82
for the state until remitted to the state. 83
(c) On or before the last day of each month in which a cannabis 84
retailer, hybrid retailer or micro-cul