Section 15 AAC 61.100 - Marijuana tax(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.Eff. 5/28/2016, Register 218, July 2016; am 1/1/2019,Register 228, January 2019Authority:AS 43.05.080
AS 43.61.010
AS 43.61.020