Read the full stored bill text
HB0091c -1- CSHB 91(FIN)
New Text Underlined [DELETED TEXT BRACKETED]
34-LS0528\I
CS FOR HOUSE BILL NO. 91(FIN)
IN THE LEGISLATURE OF THE STATE OF ALASKA
THIRTY-FOURTH LEGISLATURE - SECOND SESSION
BY THE HOUSE FINANCE COMMITTEE
Offered: 4/8/26
Referred: Rules
Sponsor(s): REPRESENTATIVE CARRICK
A BILL
FOR AN ACT ENTITLED
"An Act relating to the lawful operation of retail marijuana stores; relating to the 1
registration of marijuana establishments; relating to marijuana taxes; and providing for 2
an effective date." 3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 4
* Section 1. AS 17.38.070(a) is amended to read: 5
(a) Notwithstanding any other provision of law, the following acts, when 6
performed by a retail marijuana store with a current, valid registration, or a person 21 7
years of age or older who is acting in the person's capacity as an owner, employee, or 8
agent of a retail marijuana store, are lawful and are not an offense under state law or a 9
basis for seizure or forfeiture of assets under state law: 10
(1) possessing, displaying, storing, or transporting marijuana or 11
marijuana products, except that marijuana and marijuana products may not be 12
displayed in a manner that is visible to the general public from a public right-of-way; 13
(2) delivering or transferring marijuana or marijuana products to a 14
34-LS0528\I
CSHB 91(FIN) -2- HB0091c
New Text Underlined [DELETED TEXT BRACKETED]
marijuana testing facility; 1
(3) receiving marijuana or marijuana products from a marijuana testing 2
facility; 3
(4) purchasing marijuana from a marijuana cultivation facility; 4
(5) purchasing marijuana or marijuana products from a marijuana 5
product manufacturing facility; and 6
(6) delivering, distributing, or selling marijuana or marijuana products 7
to a consumer, a marijuana cultivation facility, or a marijuana product 8
manufacturing facility [CONSUMERS]. 9
* Sec. 2. AS 17.38.200(a) is amended to read: 10
(a) Each application or renewal application for a registration to operate a 11
marijuana establishment shall be submitted to the board. A renewal application may be 12
submitted up to 90 days before the expiration of the marijuana establishment's 13
registration. When filing an application for a new registration under this subsection, 14
the applicant shall submit the applicant's fingerprints and the fees required by the 15
Department of Public Safety under AS 12.62.160 for criminal justice information and 16
a national criminal history record check. When filing an application for renewal of 17
registration, an applicant shall submit the applicant's fingerprints and the fees required 18
by the Department of Public Safety under AS 12.62.160 for criminal justice 19
information and a national criminal history record check every six [FIVE] years. The 20
board shall forward the fingerprints and fees to the Department of Public Safety to 21
obtain a report of criminal justice information under AS 12.62 and a national criminal 22
history record check under AS 12.62.400. 23
* Sec. 3. AS 17.38.200(d) is amended to read: 24
(d) Within 45 to 90 days after receiving an application or renewal application, 25
the board shall issue a biennial [AN ANNUAL] registration to the applicant unless 26
the board finds the applicant is not in compliance with regulations enacted under 27
[PURSUANT TO] AS 17.38.190 or the board is notified by the relevant local 28
government that the applicant is not in compliance with ordinances and regulations 29
made under [PURSUANT TO] AS 17.38.210 and in effect at the time of application. 30
* Sec. 4. AS 17.38.210(e) is amended to read: 31
34-LS0528\I
HB0091c -3- CSHB 91(FIN)
New Text Underlined [DELETED TEXT BRACKETED]
(e) A local government may establish a schedule of biennial [ANNUAL] 1
operating, registration, and application fees for marijuana establishments, provided 2
that the local government may charge the 3
(1) application fee only if an application is submitted to the local 4
government in accordance with (f) of this section; and 5
(2) registration fee only if a registration is issued by the local 6
government in accordance with (f) of this section. 7
* Sec. 5. AS 17.38.210(f) is amended to read: 8
(f) If the board does not issue a registration to an applicant within 90 days 9
after receiving [OF RECEIPT OF] the application filed in accordance with 10
AS 17.38.200 and does not notify the applicant of the specific, permissible reason for 11
its denial, in writing and within that [SUCH] time period, or if the board has adopted 12
regulations under [PURSUANT TO] AS 17.38.190 and has accepted applications 13
under [PURSUANT TO] AS 17.38.200 but has not issued any registrations by 15 14
months after February 24, 2015, the applicant may resubmit its application directly to 15
the local regulatory authority, under [PURSUANT TO] (c) of this section, and the 16
local regulatory authority may issue a biennial [AN ANNUAL] registration to the 17
applicant. If an application is submitted to a local regulatory authority under this 18
subsection, the board shall forward to the local regulatory authority the application fee 19
paid by the applicant to the board upon request by the local regulatory authority. 20
* Sec. 6. AS 17.38.210(h) is amended to read: 21
(h) A local regulatory authority issuing a registration to an applicant shall do 22
so within 90 days after receiving [OF RECEIPT OF] the submitted or resubmitted 23
application unless the local regulatory authority finds and notifies the applicant that 24
the applicant is not in compliance with ordinances and regulations made under 25
[PURSUANT TO] (b) of this section in effect at the time the application is submitted 26
to the local regulatory authority. The local government shall notify the board if a 27
biennial [AN ANNUAL] registration has been issued to the applicant. 28
* Sec. 7. AS 17.38.210(j) is amended to read: 29
(j) A subsequent or renewed registration may be issued under (f) of this 30
section on a biennial [AN ANNUAL] basis only upon resubmission to the local 31
34-LS0528\I
CSHB 91(FIN) -4- HB0091c
New Text Underlined [DELETED TEXT BRACKETED]
government of a new application submitted to the board under [PURSUANT TO] 1
AS 17.38.200. 2
* Sec. 8. AS 17.38.320 is amended to read: 3
Sec. 17.38.320. Effect on registrations of prohibition of marijuana 4
establishments. If a majority of voters vote to prohibit the operation of marijuana 5
establishments under AS 17.38.300, the board may not issue, renew, or transfer, 6
between persons or locations, a registration for a marijuana establishment located 7
within the perimeter of the established village. A registration that may not be renewed 8
because of a local option election held under AS 17.38.300 is void 90 days after the 9
results of the election are certified. A registration that expires during the 90 days after 10
the results of a local option election are certified may be extended, until it is void 11
under this section, by payment of a prorated portion of the biennial [ANNUAL] 12
registration fee. 13
* Sec. 9. AS 17.38.900(18) is amended to read: 14
(18) "retail marijuana store" means an entity registered to purchase 15
marijuana from marijuana cultivation facilities, to purchase marijuana and marijuana 16
products from marijuana product manufacturing facilities, and to sell marijuana and 17
marijuana products to consumers, marijuana cultivation facilities, and marijuana 18
product manufacturing facilities; 19
* Sec. 10. AS 43.61.010(a) is amended to read: 20
(a) An excise tax is imposed on the sale or transfer of marijuana from a 21
marijuana cultivation facility to a retail marijuana store or marijuana product 22
manufacturing facility. Every marijuana cultivation facility shall pay an excise tax at 23
the rate of $12.50 an [$50 PER] ounce, or proportionate part thereof, on marijuana 24
that is sold or transferred from a marijuana cultivation facility to a retail marijuana 25
store or marijuana product manufacturing facility. 26
* Sec. 11. AS 43.61.010(f) is amended to read: 27
(f) The marijuana education and treatment fund is established in the general 28
fund. In addition to the accounting under (c) of this section, the Department of 29
Administration shall separately account for 25 percent of the tax collected under this 30
section and deposit it into the marijuana education and treatment fund. The 31
34-LS0528\I
HB0091c -5- CSHB 91(FIN)
New Text Underlined [DELETED TEXT BRACKETED]
Department of Administration shall deposit interest earned on the fund into the general 1
fund. Money in the fund does not lapse. The legislature may use the annual estimated 2
balance in the fund to make appropriations to the Department of Health for the 3
comprehensive marijuana use education and treatment program established under 4
AS 44.29.020(a)(14) and may use at least 50 percent of the annual estimated 5
balance in the fund to make appropriations to the youth services grant program 6
within the community-based marijuana misuse prevention component of that 7
program. 8
* Sec. 12. AS 43.61.010 is amended by adding a new subsection to read: 9
(g) A sales tax is imposed on the sale of marijuana and marijuana products 10
from a retail marijuana store to a consumer. Every consumer shall pay a six percent 11
sales tax at a retail marijuana store for all marijuana and marijuana products intended 12
for human consumption. 13
* Sec. 13. AS 43.61.020 is amended to read: 14
Sec. 43.61.020. Quarterly statements [MONTHLY STATEMENT] and 15
payments. (a) Each retail marijuana store [CULTIVATION FACILITY] shall send a 16
statement by mail or electronically to the department on or before the last day of each 17
quarter [CALENDAR MONTH]. The statement must contain an account of the 18
amount of marijuana sold to consumers [OR TRANSFERRED TO RETAIL 19
MARIJUANA STORES AND MARIJUANA PRODUCT MANUFACTURING 20
FACILITIES IN THE STATE] during the preceding quarter [MONTH], setting out 21
[(1)] the total number of ounces, including fractional ounces, sold and 22
the total value of the marijuana sold [OR TRANSFERRED; 23
(2) THE NAMES AND ALASKA ADDRESS OF EACH BUYER 24
AND TRANSFEREE; AND 25
(3) THE WEIGHT OF MARIJUANA SOLD OR TRANSFERRED 26
TO THE RESPECTIVE BUYERS OR TRANSFEREES]. 27
(b) The retail marijuana store [CULTIVATION FACILITY] shall pay 28
quarterly [MONTHLY] to the department [,] all taxes, computed at the rates 29
prescribed in this chapter, on the respective total quantities of the marijuana sold [OR 30
TRANSFERRED] during the preceding quarter [MONTH]. The quarterly 31
34-LS0528\I
CSHB 91(FIN) -6- HB0091c
New Text Underlined [DELETED TEXT BRACKETED]
[MONTHLY] return shall be filed and the tax paid on or before the last day of each 1
quarter [MONTH] to cover the preceding quarter [MONTH]. 2
* Sec. 14. AS 43.61.030 is amended to read: 3
Sec. 43.61.030. Administration and enforcement of tax. (a) Delinquent 4
payments under this chapter shall subject the retail marijuana store [CULTIVATION 5
FACILITY] to civil penalties under AS 43.05.220. 6
(b) If a retail marijuana store [CULTIVATION FACILITY] fails to pay the 7
tax to the state, the retail marijuana store's [CULTIVATION FACILITY'S] 8
registration may be revoked in accordance with procedures established under 9
AS 17.38.190(a)(1). 10
* Sec. 15. AS 43.61.010(b) is repealed. 11
* Sec. 16. AS 43.61.010(a) is repealed January 1, 2028. 12
* Sec. 17. The uncodified law of the State of Alaska is amended by adding a new section to 13
read: 14
APPLICABILITY. AS 43.61.010(a), as amended by sec. 10 of this Act, applies to 15
taxes accrued on or after the effective date of sec. 10 of this Act. 16
* Sec. 18. Sections 12 - 14 of this Act take effect January 1, 2028. 17
* Sec. 19. Except as provided in sec. 18 of this Act, this Act takes effect July 1, 2026. 18