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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
SENATE BILL 608 By: Rader
AS INTRODUCED
An Act relating to the Oklahoma Tax Commis sion;
amending 68 O.S. 2021, Section 255.2, w hich relates
to tax on medical marijuana sales; aut horizing the
Commission to contract with the Oklahoma Medical
Marijuana Authority to assess, collect, and enforce
certain tax; and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 255.2, is
amended to read as follows:
Section 255.2. As provided in Section 426 of Title 63 of the
Oklahoma Statutes, the State Department of Health Oklahoma Medical
Marijuana Authority and the Oklahoma Tax Commissi on shall enter into
a contract whereby the Ta x Commission shall have authority to
assess, collect, and enforce the seven percent (7%) tax on retail
medical marijuana sales and any penalties and interest th ereon.
Such assessment, collection , and enforcement authority shall apply
to any tax and any pena lty or interest liability on retail medical
marijuana sales existing at the time of contracting. The contract
shall provide for the assessment, collection, and enforcement of the
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tax on retail medical marijua na sales in the same manner as the
administration, collection, and enforcement of any tax payable by
any taxpayer subject to taxation under any state tax law. For
providing such collection assistance, the Tax Commission shall
charge the State Department of Health Oklahoma Medical Marijuana
Authority a fee of one and five -tenths percent (1.5%) of the gross
collection proceeds. All funds retained by the Tax Commission for
the collection services shall be de posited in the Tax Commission
Reimbursement Fund in the State Treasury.
SECTION 2. This act shall become effective November 1, 2023.
59-1-1223 QD 1/17/2023 7:15:28 PM