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HB94

Alaska Bill HB94: Marijuana Registration and Tax Changes

Last scannedSep 21, 2026, 12:32 AM

In one sentence

This bill changes marijuana business registrations to last two years, lowers the tax on selling marijuana plants from cultivation facilities, adds an income tax break for qualified small businesses, and taxes unregistered growers who sell more than allowed.

What it does

  • Changes marijuana establishment registration from yearly to every two years (biennial).
  • Lowers the excise tax rate on marijuana sold by cultivation facilities from $50 per ounce to $12 per ounce.
  • Creates an income tax exemption for Alaska corporations that qualify as small businesses under federal rules, excluding construction, transportation, utility, or fisheries businesses.
  • Requires unregistered growers who sell more than the legal personal use amount to pay an excise tax on those sales.
  • Sets a 90-day limit for state and local agencies to process registration applications.

Who it affects

  • Marijuana cultivation facilities, retail stores, and product manufacturers in Alaska.
  • Alaska corporations that meet the definition of a qualified small business.
  • Individuals who grow marijuana without a valid state registration but sell their crops above personal use limits.

Limits and unknowns

  • The bill text does not state the specific date when these changes will take effect.
  • The exact list of marijuana plant parts that may be exempt from the new tax rate is determined by the department and not listed in this summary.

Plain language

Terms to know

Biennial
Happening once every two years instead of annually (once a year).
Excise tax
A specific fee charged on the sale or transfer of certain goods, in this case marijuana.
Qualified small business
An Alaska corporation that meets federal rules for size and activity to get a tax break, excluding construction, transportation, utility, or fisheries businesses.

Official record

Sources

Validated
Official bill pageIntroduced textCurrent bill text

Official summary

MARIJUANA: TAX/REGISTRATION; INCOME TAX An Act relating to the registration of marijuana establishments; relating to a tax exemption for qualified small businesses; relating to marijuana taxes; and providing for an effective date.

Official activity

Bill history

  1. (H) Minutes (HL&C)Min
  2. (H) Heard & HeldText
  3. (H) LABOR & COMMERCE at 03:15 PM BARNES 124Text
  4. (H) REFERRED TO LABOR & COMMERCE172
  5. (H) L&C, FIN172
  6. (H) READ THE FIRST TIME - REFERRALS172