Definitions

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. State Privilege Taxes
  6. Arkansas Medical Marijuana Special Privilege Tax Act of 2017
  7. Definitions

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As used in this subchapter:

  1. (1) “Cultivation facility” means an entity that:

    1. (A) Has been licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, § 8; and

    2. (B) Cultivates, prepares, manufactures, processes, packages, sells, and delivers usable marijuana to a dispensary;

  2. (2) “Dispensary” means an entity that has been licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, § 8;

  3. (3) “Marijuana business” means any other entity licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, to handle, process, transport, possess, or distribute medical marijuana; and

  4. (4) “Usable marijuana” means the stalks, seeds, roots, dried leaves, flowers, oils, vapors, waxes, and other portions of the marijuana plant and any mixture or preparation thereof.


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