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HF100 NINTH ENGROSSMENT REVISOR BD 1-10100-9 <br />148.1 oral device, electronic delivery device, or similar product or device, and any batteries, <br />148.2 heating elements, or other components, parts, or accessories sold with and meant to be used <br />148.3 in the consumption of a solution containing a taxable cannabis product. <br />148.4 (e) "Cannabis mezzobusiness" means a cannabis business licensed under section 342.29. <br />148.5 (f) "Cannabis microbusiness" means a cannabis business licensed under section 342.28. <br />148.6 (g) "Cannabis retailer" means a cannabis business licensed under section 342.32. <br />148.7 (h) "Commissioner" means the commissioner of revenue. <br />148.8 (i) "Gross receipts" means the total amount received in money or by barter or exchange <br />148.9 for all taxable cannabis product sales at retail as measured by the sales price. Gross receipts <br />148.10 include but are not limited to delivery charges and packaging costs. Gross receipts do not <br />148.11 include: <br />148.12 (1) any taxes imposed directly on the customer that are separately stated on the invoice, <br />148.13 bill of sale, or similar document given to the purchaser; and <br />148.14 (2) discounts, including cash, terms, or coupons, that are not reimbursed by a third party <br />148.15 and that are allowed by the seller and taken by a purchaser on a sale. <br />148.16 0) "Hemp -derived consumer product" has the meaning given in section 342.01, <br />148.17 subdivision 35. <br />148.18 (k) "Lower -potency hemp edible" has the meaning given in section 342.01, subdivision <br />148.19 48. <br />148.20 (1) "Lower -potency hemp edible retailer" means a cannabis business licensed under <br />148.21 section 342.43, subdivision 1, clause (1). <br />148.22 (m) "Medical cannabis flower" has the meaning given in section 342.01, subdivision <br />148.23 52. <br />148.24 (n) "Medical cannabinoid product" has the meaning given in section 342.10, subdivision <br />148.25 50. <br />148.26 (o) "Medical cannabis paraphernalia" has the meaning given in section 342.01, <br />148.27 subdivision 53. <br />148.28 (p) "Retail sale" has the meaning given in section 297A.61, subdivision 4. <br />148.29 (q) "Taxable cannabis product" means cannabis flower, cannabis product, cannabis <br />148.30 solution product, hemp -derived consumer product, lower -potency hemp edible, and any <br />148.31 substantiallv similar broduct. <br />Article 2 Sec. 8. 148 <br />