Alaska Administrative Code
Title 15 - Revenue
Chapter 61 - Marijuana Tax
Article 2 - Taxation
15 AAC 61.100 - Marijuana tax

Universal Citation: 15 AK Admin Code 15 AAC 61.100

Current through February 27, 2024

(a) All non-exempt marijuana sold or transferred from a marijuana cultivation facility will be taxed as follows:

(1) mature bud will be taxed at $50 an ounce;

(2) immature bud will be taxed at $25 an ounce;

(3) abnormal bud will be taxed at $25 an ounce;

(4) the remainder of the plant will be taxed at $15 an ounce; and

(5) clones will be taxed at $1 per plant.

(b) A marijuana cultivation facility that is also licensed as a marijuana product manufacturing facility shall pay tax on all marijuana transferred from the marijuana cultivation facility to the marijuana product manufacturing facility for the month in which the marijuana was transferred.

(c) A marijuana cultivation facility that is also licensed as a retail marijuana store shall pay tax on all marijuana transferred from the marijuana cultivation facility to the retail marijuana store for the month in which the marijuana was transferred.

(d) Marijuana offered for sale in a manner that contains a combination of plant parts will be taxed at the tax rate applicable to the plant part subject to the highest tax rate under this section.

Authority:AS 43.05.080

AS 43.61.010

AS 43.61.020

Disclaimer: These regulations may not be the most recent version. Alaska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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