Req. No. 11053 Page 1 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
HOUSE BILL 2176 By: Pfeiffer
AS INTRODUCED
An Act relating to state revenue administration;
amending 68 O.S. 2021, Section 255.2, as amended by
Section 6, Chapter 113, O.S.L. 202 3 (68 O.S. Supp.
2024, Section 255.2), which relates to enforcement of
medical marijuana tax provisions; providing for
retention of fee amount; amending 63 O.S. 2021,
Section 426, as last amended by Section 1, Chapter
34, 1st Extraordinary Session, O.S.L. 2023 (63 O.S.
Supp. 2024, Section 426), which relates to the
Medical Marijuana Tax Fund; modifying provisions
related to retention of fee amount; 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, as
amended by Section 6, Chapter 113, O.S.L. 2023 (68 O.S. Supp. 2024,
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 Oklahoma Medical Marijuana Authority and the
Oklahoma Tax Commission shall enter into a contract whereby the Tax
Commission shall have authority to assess, collect and enforce the
seven percent (7%) tax on retail medical marijuana sales and a ny
Req. No. 11053 Page 2 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
penalties and interest thereon. Such assessment, collection and
enforcement authority shall apply to any tax and any penalty or
interest liability on retail medical marijuana sales existing at the
time of contracting. The contract shall provide for th e assessment,
collection and enforcement of the tax on retail medical marijuan a
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 c ollection assistance,
the Tax Commission shall charge the Oklahoma Medical Marijuana
Authority retain 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 deposited in the Tax Commission
Reimbursement Fund in the State Treasury.
SECTION 2. AMENDATORY 63 O.S. 2021, Section 426, as last
amended by Section 1, Chapter 34, 1st Extraordinary Session, O.S.L.
2023 (63 O.S. Supp. 2024, Se ction 426), is amended to read as
follows:
Section 426. A. The tax on retail medical marijuana sales
shall be established at seven percent (7%) of the gross amount
received by the seller.
B. This tax shall be collected at the point of sale. Except as
provided for in subsection D, tax proceeds, less the collection fee
retained by the Oklahoma Tax Commission pursuant to Section 255.2 of
Req. No. 11053 Page 3 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Title 68 of the Oklahoma Statutes, shall be deposited into the
Medical Marijuana Tax Fund created in Section 3 of this a ct.
C. Pursuant to Section 255.2 of Title 68 of the Oklahoma
Statutes, the Oklahoma Tax Commission shall have authority to
assess, collect and enforce the tax specified in subsection A of
this section including any interest and penalty thereon.
D. For fiscal year 2022, proceeds from the levy authorized by
subsection A of this sect ion shall be apportioned as follows:
1. The first Sixty-five Million Dollars ($65,000,000.00) shall
be apportioned as follows:
a. fifty-nine and twenty-three hundredths percent
(59.23%) to the State Public Common School Building
Equalization Fund,
b. thirty-four and sixty-two hundredths percent (34.62%)
to the Oklahoma Medical Marijuana Authority, a
division within the State Department of Health, and
c. six and fifteen hundredths percent (6.15%) to the
State Department of Health and earmarked for drug and
alcohol rehabilitation; and
2. Any surplus collections shall be apportioned to the General
Revenue Fund of the State Treasury.
E. If any medical marijuana business licensee int entionally
does not remit the taxes as required by the provisions of this
section or the provisions of Section 1354 of Title 68 of the
Req. No. 11053 Page 4 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Oklahoma Statutes, the Authority shall permanently revoke the
medical marijuana business license of the business licensee and the
business licensee shall be permanently ineligible to receive any
other type of medical marijuana business license issued by the
Authority, including licenses for a dispensary, commercial grower
operation, processing facility, transporter, research , education
facility, and waste disposal facility.
SECTION 3. This act shall become effective November 1, 2025.
60-1-11053 MAH 01/15/25