AK HB91

Reduces the marijuana excise tax from $50 per ounce to $12.50 per ounce on sales from cultivation facilities to retail stores or manufacturers, and imposes a new 6% sales tax on retail marijuana purchases by consumers effective January 1, 2026

Allows retail marijuana stores to sell marijuana and marijuana products to other cultivation facilities and product manufacturing facilities, not just consumers

Changes marijuana establishment registrations from annual to biennial (every two years) and extends the background check requirement from every five years to every six years

Simplifies inventory tracking by requiring cultivation facilities to assign tracking numbers per crop (when plants exceed 8 inches) rather than individual tracking numbers for each plant

Directs 25% of marijuana tax revenue to the marijuana education and treatment fund (with at least 50% of that for youth services grants) and 25% to the public education fund; requires the Department of Revenue to establish at least one collection facility in each judicial district