Mr. Chair and Members of the Committee, My name is Dr. Dawn Adams, DNP ANP-BC. I have been working in the medical cannabis space since the program's inception. I am writing to testify in strong support of HB1989, specifically the substitute language regarding the delivery of medical cannabis. As you are aware, medical cannabis is a critical medication for many Virginians managing serious health conditions. Allowing delivery to individuals based on their temporary or permanent location is not just a matter of convenience—it’s a matter of access, equity, and common sense. Consider the recent Richmond water crisis. Residents were displaced, and many found themselves in temporary housing, such as hotels. If a patient in that situation ran out of their medication, they would have no way to receive it unless delivery to their temporary location was permitted. Denying delivery in such circumstances undermines the purpose of medical cannabis as a legitimate and essential treatment. There is no medical or safety reason to restrict delivery in this way. To my knowledge, there have been no reported issues with deliveries in Virginia that would justify such limitations. Further, we don’t need to look to other states, as many of their policies reflect mistakes or compromises, we should avoid. Instead, we should make rational, reasonable decisions rooted in the needs of our patients and the realities of their lives. Medical cannabis is medicine. It should be treated with the same respect and consideration as any other essential medication. Forcing patients to navigate unnecessary barriers only exacerbates their challenges and undermines their health. I urge you to support the substitute language in HB1989 and ensure that all Virginians can access their medication when and where they need it. Thank you for your time and consideration.

No new tax on cannabis paraphernalia.

This will destroy businesss

Paraphernalia being taxed at 10.5% shouldn't target what is being classified as paraphernalia. Functional glass art would be affected by this tax effectively hurting local glass making artists that already struggle to make it by.

While I agree that cannabis being legal for recreational use yet illegal for sale does not make sense, I strongly disagree that anything other than cannabis plant material itself or its extract should be taxed. The local small businesses and sole proprietors of products (specifically glassware) which are sometimes used for consumption of cannabis already have extreme difficulty making any kind of profit to stay in business due to high costs of materials and supplies, high learning curve to produce such products, and competition against low-quality imported products that are manufactured in countries that pay extremely low wages, not to mention the fact that these small businesses lack the benefits that are typical with employment at a company or corporation. Adding an additional tax to their products will put these Virginia local businesses out of business due to fewer sales from increased prices or lower profits if they decide not to increase their prices. I implore you to vote no on SB 2485 and push for cannabis to be the only product to have an added tax. The livelihood of our beloved Virginia small businesses, artists, and sole proprietorships depend on you. Virginia has an ever growing community of talented artists using their skill to produce small but magnificent works of functional art that the everyday person can afford to have in their home. It would be devastating to lose them. Thank you for your consideration.

D not pass this tax

Comments Document

The Virginia Assembly of Independent Baptists are in opposition to HB2485. Dissenting argument in pdf file below.

I strongly oppose the unjustly high taxation of “paraphernalia” in Virginia. I am a local glassblower and much of my income is earned through the creation and sale of artistic glass pipes. My industry is already struggling, with material and tool prices soaring, so this would be absolutely disastrous for VA glassblowers. I support taxation of cannabis itself but I don’t think glass pipes should have an additional sin tax beyond the standard sales tax. This would encourage distributors to rely more heavily on imported glass and all that money will fly out of our economy and into another country’s.

A tax on cannabis paraphernalia would disproportionately hurt small businesses, stifling growth in an already competitive industry. Small businesses, which often operate with limited resources and narrower profit margins, rely on selling items like pipes, vaporizers, grinders, and rolling papers to attract and retain customers. Imposing an additional tax on these items would increase their cost, making them less affordable for consumers and reducing demand. This, in turn, would hurt the revenue of small retailers, who are often competing against larger chains or online marketplaces with more pricing flexibility. Additionally, the administrative burden of complying with such a tax, including reporting and bookkeeping requirements, would place further strain on small businesses. Many small retailers lack the resources or infrastructure to absorb these additional costs, unlike larger companies that can manage them more effectively. The tax could also push consumers toward untaxed, black-market paraphernalia, undermining the legal market that small businesses depend on. Moreover, the decline in consumer spending on legal products could discourage small entrepreneurs from entering or staying in the cannabis industry, ultimately limiting innovation and diversity in the marketplace. In essence, taxing cannabis paraphernalia would hinder small businesses’ ability to compete, grow, and sustain themselves in this emerging sector.

I strongly oppose the proposed 10.5% tax on marijuana paraphernalia in Virginia. This tax will have devastating consequences for small businesses and local glass artists who rely on the sale of these products for their livelihood. It unfairly targets a niche industry and threatens to drive consumers to cheaper, mass-produced options from out of state, undermining Virginia’s economy and artistic community. Rather than supporting local creators and small businesses, this bill risks suffocating what remains of an already fragile industry. I urge lawmakers to reconsider this harmful proposal and explore alternative solutions that do not penalize hard-working Virginians.

I do not support the proposed tax on marijuana paraphernalia/ HB2485 Sec. 4.1-1003. This tax would be an unjust burden on small business and local artists. Such a tax doesn't exist in any other state with a current legal marijuana market. Please consider the local small artist and businesses and strike this portion of the bill. Best regards L.G

No new tax on cannabis paraphernalia.

Keep taxes off of paraphernalia

I’m against this regulation. It hurts local businesses

This will destroy businesss

These small businesses throughout VA are STILL recovering from COVID! The ones that did survive have endured years of poor legislation around marijuana reform in VA. A bunch of failed policies and red tape. Currently they are now under the relentless attack taking place with this current bill for taxation. Please oppose this bill and keep small businesses open!

do not tax paraphernalia, do not tax glass, do not tax grow shows, do not make it harder for locals to support locals!!! stop attacking small businesses,

Dear Committee Members, I am writing as an employee of Area 51 Smoke Shop in Virginia to express my opposition to the proposed 10.5% tax on marijuana paraphernalia under HB2485, specifically Section 4.1-1003. While I understand the importance of regulating the cannabis market, this tax would create unnecessary challenges for local businesses like the one I work for. No other state with a legal cannabis market has implemented such a tax, and I urge Virginia to avoid imposing this financial burden. Marijuana paraphernalia plays a key role in the legal cannabis industry, and taxing it at this rate would unfairly impact businesses that are already navigating complex regulations and economic pressures. For small businesses like ours, this additional cost could discourage investment, reduce competitiveness, and make it harder to contribute to the growth of Virginia’s cannabis market. Additionally, higher prices may push consumers toward the illegal market, which lacks safety standards and costs the state valuable tax revenue. I respectfully ask the committee to reconsider including paraphernalia in the taxable items under Section 4.1-1003. Excluding these items will help support local businesses, like the one I proudly work for, and foster a sustainable and responsible cannabis market in Virginia. Thank you for your time and attention.

Please consider removing the new defintion for "marijuana paraphernalia" from line A in section 4.1-1003 Marijuana taxes; exemptions. No other state with legal cannabis has a tax on paraphernalia. This tax will hurt a lot of the small businesses

Dear Committee Members, I am writing on behalf of Kultivate Wellness to oppose the proposed 10.5% tax on marijuana paraphernalia under HB2485, specifically Section 4.1-1003. While we support regulating the cannabis market, we believe taxing paraphernalia would place an undue burden on Virginia’s local businesses and manufacturers. No other state with a legal cannabis market has imposed such a tax, and we urge Virginia to avoid this financial strain. Marijuana paraphernalia is an essential component of the legal cannabis industry, and taxing these items at such a high rate would disproportionately impact Virginia-based businesses which are already navigating complex regulatory and economic challenges. Small businesses, like ours, are working diligently to ensure that the legal cannabis market in Virginia grows responsibly and sustainably. However, this additional tax on paraphernalia would likely increase the cost of doing business, discourage investment, and, ultimately, hinder the growth of the state's cannabis industry. Additionally, it could drive consumers to the illegal market, where safety standards aren’t enforced and the state loses tax revenue. We respectfully ask the committee to reconsider including paraphernalia in the taxable items under Section 4.1-1003. Removing this provision will help ensure a competitive and sustainable cannabis market in Virginia. Thank you for your time and consideration. Sincerely,
Evan Somogyi
CEO, Kultivate Wellness

Dear Committee Members, I am writing on behalf of Kulture Smoke & Vape with 3 locations in Virginia since 1999. I oppose the proposed 10.5% tax on marijuana paraphernalia under HB2485, specifically Section 4.1-1003. While we support regulating the cannabis market, we believe taxing paraphernalia would place an undue burden on Virginia’s local businesses and manufacturers. No other state with a legal cannabis market has imposed such a tax, and we urge Virginia to avoid this financial strain. Marijuana paraphernalia is an essential component of the legal cannabis industry, and taxing these items at such a high rate would disproportionately impact Virginia-based businesses which are already navigating complex regulatory and economic challenges. Small businesses, like ours, are working diligently to ensure that the legal cannabis market in Virginia grows responsibly and sustainably. However, this additional tax on paraphernalia would likely increase the cost of doing business, discourage investment, and, ultimately, hinder the growth of the state's cannabis industry. Additionally, it could drive consumers to the illegal market, where safety standards aren’t enforced and the state loses tax revenue. We respectfully ask the committee to reconsider including paraphernalia in the taxable items under Section 4.1-1003. Removing this provision will help ensure a competitive and sustainable cannabis market in Virginia. Thank you for your time and consideration. Sincerely,
Evan Somogyi
CEO, Kulture Smoke & Vape

Dear Committee Members, I am writing on behalf of Area 51 Smoke Shop in Virginia to oppose the proposed 10.5% tax on marijuana paraphernalia under HB2485, specifically Section 4.1-1003. While we support regulating the cannabis market, we believe taxing paraphernalia would place an undue burden on Virginia’s local businesses and manufacturers. No other state with a legal cannabis market has imposed such a tax, and we urge Virginia to avoid this financial strain.Marijuana paraphernalia is an essential component of the legal cannabis industry, and taxing these items at such a high rate would disproportionately impact Virginia-based businesses which are already navigating complex regulatory and economic challenges. Small businesses, like ours, are working diligently to ensure that the legal cannabis market in Virginia grows responsibly and sustainably. However, this additional tax on paraphernalia would likely increase the cost of doing business, discourage investment, and, ultimately, hinder the growth of the state's cannabis industry. Additionally, it could drive consumers to the illegal market, where safety standards aren’t enforced and the state loses tax revenue. We respectfully ask the committee to reconsider including paraphernalia in the taxable items under Section 4.1-1003. Removing this provision will help ensure a competitive and sustainable cannabis market in Virginia. Thank you for your time and consideration. Sincerely, Michael Liberatore CEO, Area 51 Smoke Shop

Please consider removing the new defintion for "marijuana paraphernalia" from line A in section 4.1-1003 Marijuana taxes; exemptions. No other state with legal cannabis has a tax on paraphernalia. This drastically affects the bottom line on an already struggling industry. I full welcome taxation on cannabis products themselves however.

I know that it may be tempting to pass a bill that collects more tax revenue but you would be jumping like vultures onto an already underprivileged and struggling class of our delicate economy. The cumulative tax proposed here would be 15.8 percent total tax charged on products our state businesses need to then upcharge while still trying to export to states that don’t have this unfair tax imposed. ‘Marijuana paraphernalia’ is an antiquated and inaccurate term for the products, since the exact same products could be used for tobacco consumption and growing. Leaving open loopholes to get around this double standard, the section should be erased from the bill entirely. Strike the barbaric and unfair ‘marijuana paraphernalia’ tax section from the bill before moving forward.

the added paraphernalia tax is section 4.1-1003 is an un needed tax on an already high overhead business. as a glass blower my costs have already doubled since covid so adding one more cost is going to push a lot of people out of work. If they aren’t taxing businesses for selling beer/ wine/ shot glasses then why are actual american glass blowers being taxed for making glass.

Please consider removing the new defintion for "marijuana paraphernalia" from line A in section 4.1-1003 Marijuana taxes; exemptions. No other state with legal cannabis has a tax on paraphernalia. This excessive additional tax would be a gut punch to Virginia manufactuers and retailers. Please don't tax me out of business!