Oklahoma 2022 Regular Session

Oklahoma House Bill HB1908

Introduced
2/1/21  
Refer
2/2/21  
Refer
2/8/21  

Caption

Revenue and taxation; medical marijuana taxation; State Department of Health; Oklahoma Tax Commission; contract; tax collection; fee; effective date; emergency.

Impact

If enacted, HB1908 will significantly influence the administration of tax laws related to medical marijuana in Oklahoma. It establishes a structured approach to tax collection, integrating the Tax Commission's processes into the operational framework for medical marijuana sales. The act, which includes provisions for penalties and interest, aims to improve tax compliance and revenue generation from this sector. The bill is positioned to enhance the efficiency of tax collection while providing necessary funds for the state's revenue needs.

Summary

House Bill 1908 focuses on the taxation of medical marijuana sales in Oklahoma. The bill authorizes a contract between the State Department of Health and the Oklahoma Tax Commission, enabling the Tax Commission to assess, collect, and enforce a seven percent tax on retail medical marijuana sales. This legislative move seeks to clarify the oversight of medical marijuana taxation and streamline the revenue collection process within the state. The bill is aimed at generating revenue from the burgeoning medical marijuana market, facilitating better regulation, and ensuring compliance with state tax laws.

Sentiment

The sentiment surrounding HB1908 seems positive, particularly among those advocating for regulated medical marijuana markets. Proponents view the bill as a necessary step toward ensuring that the state effectively captures tax revenue from medical marijuana sales. However, some critics may express concerns over the implications of taxation on the affordability and accessibility of medical cannabis products for patients. Overall, the bill appears to be generally well-received, especially in a climate of increasing acceptance of medical cannabis.

Contention

Notable points of contention include the specifics of the tax rate and the implications for business operations within the medical marijuana industry. Some stakeholders may argue about the tax burden imposed on dispensaries and consumers, fearing that higher taxes could limit access and increase prices for patients. The establishment of compliance protocols and penalties may also raise discussions around the fairness and feasibility of enforcement measures. The successful integration of the Tax Commission's tax collection regime with existing health department regulations is another area that may receive scrutiny once the bill is enacted.

Companion Bills

No companion bills found.

Previously Filed As

OK HB2176

State revenue administration; medical marijuana taxation; procedures; effective date.

OK HB2289

Revenue and taxation; state and local taxes; procedures; administration; Oklahoma Tax Commission; effective date; emergency.

OK HB2289

Revenue and taxation; state and local taxes; procedures; administration; Oklahoma Tax Commission; effective date; emergency.

OK HB3083

Revenue and taxation; taxes on medical marijuana retail sales; modifying apportionment of tax proceeds; effective date; emergency.

OK SB1289

Uniform tax procedure; eliminating fee from Oklahoma Tax Commission to Oklahoma Medical Marijuana Authority for collection; authorizing Commission to retain portion of certain tax collection. Effective date. Emergency.

OK HB2170

Revenue and taxation; fees; transferring duty to collect and enforce registered agent fee to the Secretary of State; state revenue administration; modifying various provisions; Medical Marijuana Tax Fund; effective date.

OK HB3905

Revenue and taxation; state revenue administration; effective date; emergency.

OK HB2894

Revenue and taxation; apportionment of collections; effective date; emergency.

OK HB1519

Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

OK HB3458

Revenue and taxation; confidentiality; district attorneys; Attorney General; Oklahoma Medical Marijuana Authority; emergency.

Similar Bills

No similar bills found.