This bill amends various sections of Alaska's marijuana laws to update the registration process for marijuana establishments, the taxation of marijuana sales, and the operational regulations for retail marijuana stores. Key changes include the transition from annual to biennial registration for marijuana establishments, which requires applicants to submit fingerprints and fees for criminal background checks every six years instead of five. Additionally, the bill allows retail marijuana stores to sell marijuana and marijuana products not only to consumers but also to marijuana cultivation and product manufacturing facilities.

The bill also introduces a new six percent sales tax on marijuana and marijuana products sold to consumers at retail marijuana stores, while reducing the excise tax on marijuana sold from cultivation facilities to $12.50 per ounce, down from $50. Furthermore, it establishes a marijuana education and treatment fund, allocating 25 percent of the tax collected to this fund, with at least 50 percent of the annual estimated balance directed towards youth services grant programs. The new tax provisions and regulations will take effect on July 1, 2026, while the changes to the excise tax will apply to taxes accrued on or after the effective date of the relevant section.

Statutes affected:
HB0091A, AM HB 91, introduced 02/10/2025: 17.38.070, 17.38.200, 12.62.160, 12.62.400, 17.38.190, 17.38.210, 17.38.320, 17.38.300, 17.38.900, 43.61.010, 44.29.020, 43.61.020, 43.61.030, 43.05.220, 44.25.020, 44.83.386, 44.88.850
HB0091B, AM CSHB 91(STA), introduced 03/12/2025: 17.38.070, 17.38.200, 12.62.160, 12.62.400, 17.38.190, 17.38.210, 17.38.320, 17.38.300, 17.38.900, 43.61.010, 44.29.020, 43.61.020, 43.61.030, 43.05.220, 44.25.020, 44.83.386, 44.88.850
HB0091C, AM CSHB 91(FIN), introduced 04/08/2026: 17.38.070, 17.38.200, 12.62.160, 12.62.400, 17.38.190, 17.38.210, 17.38.320, 17.38.300, 17.38.900, 43.61.010, 44.29.020, 43.61.020, 43.61.030, 43.05.220