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SB73

Alaska SB73: Marijuana Registration Changes and Tax Updates

Last scannedSep 21, 2026, 12:32 AM

In one sentence

This bill changes marijuana business registrations from yearly to every two years, lowers the tax on sold marijuana plants, adds an income tax break for qualified small businesses that meet specific federal rules, and requires unregistered growers selling above personal limits to pay a tax.

What it does

  • Changes marijuana establishment registration periods from annual (every year) to biennial (every two years).
  • Lowers the excise tax rate on marijuana sales or transfers from cultivation facilities to $12 per ounce, down from $50 per ounce.
  • Creates an income tax exemption for Alaska corporations that qualify as small businesses under specific federal rules active on January 1, 2012.
  • Requires people who grow and sell more than the personal use limit without a valid registration to pay an excise tax.
  • Allows local governments to charge application fees only if an application is submitted correctly and registration fees only if a registration is issued.

Who it affects

  • Marijuana cultivation facilities, retail stores, and product manufacturing businesses in Alaska.
  • Local government agencies that issue marijuana business licenses and collect fees.
  • Alaska corporations that meet the specific federal definition of a qualified small business as it existed on January 1, 2012.
  • Individuals who grow and sell marijuana without a valid state registration.

Limits and unknowns

  • The official text does not list the specific calendar date when these changes will take effect.
  • The definition of a qualified small business relies on federal laws as they read on January 1, 2012, which may differ from current rules.

Plain language

Terms to know

Biennial
Happening every two years instead of once a year.
Excise tax
A specific fee charged on the sale or transfer of certain goods, like marijuana plants.
Qualified small business
An Alaska corporation that meets federal rules for size and activity as they were written on January 1, 2012, excluding construction, transportation, utility, or fisheries businesses.

Official record

Sources

Source checked
Official bill pageIntroduced textCurrent bill text
Read the 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. (S) Minutes (SFIN)Min
  2. (S) Heard & HeldText
  3. (S) FINANCE at 09:00 AM SENATE FINANCE 532Text
  4. (H) Minutes (HL&C)Min
  5. (H) LABOR & COMMERCE at 03:15 PM BARNES 124Text
  6. (H) Minutes (HSTA)Min
  7. (H) -- Please Note Time Change --Text
  8. (H) STATE AFFAIRS at 01:00 PM GRUENBERG 120Text
  9. (S) REFERRED TO FINANCE241
  10. (S) FN7: (DPS)241
  11. (S) FN6: (REV)241
  12. (S) FN5: (DOH)241
  13. (S) FN4: (DOH)241
  14. (S) FN3: (DOH)241
  15. (S) FN2: (COR)241
  16. (S) FN1: (CED)241
  17. (S) AM: DUNBAR241
  18. (S) NR: MERRICK, YUNDT241
  19. (S) DP: BJORKMAN, GRAY-JACKSON241
  20. (S) L&C RPT 2DP 2NR 1AM241