Terms to Know
Marijuana means all parts of the plant of the genus cannabis, whether growing or not, as well as the seeds from the plant, the resin extracted from any part of the plant, and every compound, manufacture, salt, derivative, mixture, or preparation of the plant or its seeds or resin. It includes cannabis as defined in A.R.S. § 13-3401. It does not include industrial hemp, the fiber produced from the stalks of the plant of the genus cannabis, oil or cake made from the seeds of the plant, sterilized seeds of the plant that are incapable of germination, or the weight of any other ingredient combined with marijuana to prepare topical or oral administrations, food, drink, or other products.
Marijuana concentrate means the resin extracted from any part of a plant of the genus cannabis and every compound, manufacture, salt, derivative, mixture, or preparation of that resin or tetrahydrocannabinol. It does not include industrial hemp or the weight of any other ingredient combined with cannabis to prepare topical or oral administrations, food, drink, or other products.
Marijuana products mean marijuana concentrate and products that are composed of marijuana and other ingredients that are intended for use or consumption, including edible products, ointments, and tinctures.
Gross receipts mean the total value collected or derived from the sale of marijuana, or any other item of tangible personal property, without any deduction on the cost of goods sold, expenses of any kind, or losses. This includes taxes collected.
Net Sales to the final customer of marijuana or marijuana products means the sales price to the final customer and does not include taxes collected or factored.
Manufacturer means the performance as a business of an integrated series of operations that place tangible personal property in a form, composition, or character different from that it was acquired and transformed it into a different product with a distinctive name, character, or use.
Grower means the person who plants, cultivates and harvests the marijuana flower.
Process and processing in relation to marijuana mean to harvest, dry, cure, trim, or separate parts of the marijuana plant.