Alaska Marijuana Tax Revenue 2026
- Alaska Cannabis
- Cannabis Business in Alaska
- Alaska Marijuana Tax Revenue
What Is the Tax Rate for Marijuana in Alaska?
Key Points
Alaska does not impose a statewide retail sales tax on marijuana purchases.
The primary state marijuana tax is applied earlier in the supply chain at the cultivation level.
Some municipalities may impose their own local sales taxes or marijuana-specific taxes.
Medical marijuana purchases are generally not subject to a specific state cannabis retail tax.
Alaska’s marijuana taxation structure differs from many other states because most cannabis tax revenue is collected before the product reaches consumers.
Medical Cannabis Taxes
Medical cannabis patients in Alaska generally do not pay a state cannabis excise tax at the point of purchase. Because Alaska does not have a statewide sales tax, retail transactions are only taxed if a municipality has adopted a local tax.
Local governments may impose:
General local sales taxes
Additional marijuana-specific local taxes
As a result, the total tax paid by a patient may vary depending on the city or borough where the purchase occurs.
Adult-Use Cannabis Taxes
State Marijuana Excise Tax (Cultivation Level)
Alaska’s primary cannabis tax is imposed when marijuana is transferred from a cultivation facility to a retailer or manufacturer.
$50 per ounce of marijuana flower transferred from cultivation to another licensed establishment
The tax is required under Alaska Statutes § 43.61.010 and must be paid by cultivation license holders
Different marijuana plant materials may be taxed at different weight-based rates
Because this tax is assessed upstream, it may be reflected in retail pricing rather than appearing as a separate line-item tax for consumers.
Local Cannabis Taxes
Municipalities in Alaska may adopt their own marijuana-specific or local sales taxes. These rates vary by city or borough.
Local taxes can include:
General municipal sales taxes
Additional marijuana-specific retail taxes
Since Alaska does not impose a statewide retail marijuana tax, these local taxes are often the only taxes directly applied at the point of purchase.
Alaska Local Marijuana Tax Comparison (Selected Municipalities)
| Municipality | General Local Sales Tax | Local Marijuana-Specific Tax | Combined Retail Tax on Cannabis |
|---|---|---|---|
| Juneau (City and Borough of Juneau) | ~5% | 3% | ~8% total |
| Anchorage | 0% (historically no general sales tax) | About 5% marijuana retail tax | ~5% total |
| Fairbanks (City/Borough) | 0% | About 5% local cannabis excise tax | ~5% total |
| Matanuska-Susitna (Mat-Su Borough) | Varies locally | About 5% cannabis excise tax | ~5% typical |
| Ketchikan | Local sales tax applies | About 5% cannabis excise tax | Varies by jurisdiction |
