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28	28	STATE OF OKLAHOMA
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30	30	1st Session of the 60th Legislature (2025)
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32	32	HOUSE BILL 2176 By: Pfeiffer
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38	38	AS INTRODUCED
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40	40	An Act relating to state revenue administration;
41	41	amending 68 O.S. 2021, Section 255.2, as amended by
42	42	Section 6, Chapter 113, O.S.L. 202 3 (68 O.S. Supp.
43	43	2024, Section 255.2), which relates to enforcement of
44	44	medical marijuana tax provisions; providing for
45	45	retention of fee amount; amending 63 O.S. 2021,
46	46	Section 426, as last amended by Section 1, Chapter
47	47	34, 1st Extraordinary Session, O.S.L. 2023 (63 O.S.
48	48	Supp. 2024, Section 426), which relates to the
49	49	Medical Marijuana Tax Fund; modifying provisions
50	50	related to retention of fee amount; and providing an
51	51	effective date.
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58	58	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
59	59	SECTION 1. AMENDATORY 68 O.S. 2021, Section 255.2, as
60	60	amended by Section 6, Chapter 113, O.S.L. 2023 (68 O.S. Supp. 2024,
61	61	Section 255.2), is amended to read as follows:
62	62	Section 255.2. As provided in Section 426 of Title 63 of the
63	63	Oklahoma Statutes, the Oklahoma Medical Marijuana Authority and the
64	64	Oklahoma Tax Commission shall enter into a contract whereby the Tax
65	65	Commission shall have authority to assess, collect and enforce the
66	66	seven percent (7%) tax on retail medical marijuana sales and a ny
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93	93	penalties and interest thereon. Such assessment, collection and
94	94	enforcement authority shall apply to any tax and any penalty or
95	95	interest liability on retail medical marijuana sales existing at the
96	96	time of contracting. The contract shall provide for th e assessment,
97	97	collection and enforcement of the tax on retail medical marijuan a
98	98	sales in the same manner as the administration, collection and
99	99	enforcement of any tax payable by any taxpayer subject to taxation
100	100	under any state tax law. For providing such c ollection assistance,
101	101	the Tax Commission shall charge the Oklahoma Medical Marijuana
102	102	Authority retain a fee of one and five -tenths percent (1.5%) of the
103	103	gross collection proceeds. All funds retained by the Tax Commission
104	104	for the collection services shall be deposited in the Tax Commission
105	105	Reimbursement Fund in the State Treasury.
106	106	SECTION 2. AMENDATORY 63 O.S. 2021, Section 426, as last
107	107	amended by Section 1, Chapter 34, 1st Extraordinary Session, O.S.L.
108	108	2023 (63 O.S. Supp. 2024, Se ction 426), is amended to read as
109	109	follows:
110	110	Section 426. A. The tax on retail medical marijuana sales
111	111	shall be established at seven percent (7%) of the gross amount
112	112	received by the seller.
113	113	B. This tax shall be collected at the point of sale. Except as
114	114	provided for in subsection D, tax proceeds, less the collection fee
115	115	retained by the Oklahoma Tax Commission pursuant to Section 255.2 of
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142	142	Title 68 of the Oklahoma Statutes, shall be deposited into the
143	143	Medical Marijuana Tax Fund created in Section 3 of this a ct.
144	144	C. Pursuant to Section 255.2 of Title 68 of the Oklahoma
145	145	Statutes, the Oklahoma Tax Commission shall have authority to
146	146	assess, collect and enforce the tax specified in subsection A of
147	147	this section including any interest and penalty thereon.
148	148	D. For fiscal year 2022, proceeds from the levy authorized by
149	149	subsection A of this sect ion shall be apportioned as follows:
150	150	1. The first Sixty-five Million Dollars ($65,000,000.00) shall
151	151	be apportioned as follows:
152	152	a. fifty-nine and twenty-three hundredths percent
153	153	(59.23%) to the State Public Common School Building
154	154	Equalization Fund,
155	155	b. thirty-four and sixty-two hundredths percent (34.62%)
156	156	to the Oklahoma Medical Marijuana Authority, a
157	157	division within the State Department of Health, and
158	158	c. six and fifteen hundredths percent (6.15%) to the
159	159	State Department of Health and earmarked for drug and
160	160	alcohol rehabilitation; and
161	161	2. Any surplus collections shall be apportioned to the General
162	162	Revenue Fund of the State Treasury.
163	163	E. If any medical marijuana business licensee int entionally
164	164	does not remit the taxes as required by the provisions of this
165	165	section or the provisions of Section 1354 of Title 68 of the
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192	192	Oklahoma Statutes, the Authority shall permanently revoke the
193	193	medical marijuana business license of the business licensee and the
194	194	business licensee shall be permanently ineligible to receive any
195	195	other type of medical marijuana business license issued by the
196	196	Authority, including licenses for a dispensary, commercial grower
197	197	operation, processing facility, transporter, research , education
198	198	facility, and waste disposal facility.
199	199	SECTION 3. This act shall become effective November 1, 2025.
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201	201	60-1-11053 MAH 01/15/25

Oklahoma 2025 Regular Session

Oklahoma House Bill HB2176 Compare Versions