New Mexico 2024 Regular Session

New Mexico Senate Bill SB99

Introduced
1/18/24  
Report Pass
1/18/24  

Caption

Remove Incremental Cannabis Tax

Impact

The proposed legislation has significant implications for both the cannabis market and state revenue generation. By removing incremental tax increases, SB99 could create a more predictable financial environment for cannabis retailers, benefiting both established businesses and new market entrants. This consistency in tax policy might stimulate economic growth in the cannabis sector, as businesses would be more inclined to invest and expand without worrying about escalating tax burdens potentially deterring customers. However, it remains crucial to examine how this stabilization could affect state revenues, especially in the context of budgetary needs for public services reliant on tax income from cannabis sales.

Summary

Senate Bill 99, introduced by Senator Katy M. Duhigg, seeks to modify the taxation framework surrounding the sale of cannabis products in New Mexico by eliminating planned incremental increases to the cannabis excise tax. The current law sets a series of escalating tax rates on cannabis sales, starting at twelve percent and aiming to reach eighteen percent by the year 2030. With SB99, the bill aims to stabilize the tax rate at twelve percent indefinitely, potentially encouraging businesses to engage in cannabis commerce without the burden of anticipated hikes that may influence their pricing strategies considerably.

Contention

Debate around SB99 may center on concerns regarding the long-term fiscal implications of maintaining a flat tax rate amid a growing cannabis market. Proponents argue that stabilizing the tax rate can promote economic development and prevent the loss of competitiveness against illicit markets or states with more favorable tax conditions. However, opponents may assert that guaranteeing the current lower tax rate could hamper funding for social programs or public health initiatives funded through cannabis revenue. Such discussions will likely be critical as the bill moves forward in the legislative process, with various stakeholders weighing in on its potential effects on state finances and public welfare.

Companion Bills

No companion bills found.

Previously Filed As

NM HB315

Cannabis Tax Distributions

NM HB313

Cannabis Regulation Changes

NM SB147

Tax Changes

NM HB154

Cannabis Use As Child Delinquent Act

NM HB323

Change Name Of Gross Receipts Tax

NM HB493

Cannabis Seed-to-sale Tracking System

NM HB156

Cannabis School Use Prevention Resource Act

NM SB38

Tax Code Changes

NM HB418

Cannabis Regulation Act Changes

NM SB235

Tobacco Product Tax & Definitions

Similar Bills

No similar bills found.