SB1125

Excise tax; authorizing counties and municipalities to levy tax on medical marijuana. Effective date.

Introduced·2/3/25

Authorizes counties and municipalities to levy excise tax on medical marijuana sales.

This bill allows counties and municipalities in Oklahoma to impose an excise tax on the sale of medical marijuana. The tax can only be levied if approved by a majority of voters in a special election. The tax revenue must be designated for a specific purpose and cannot be redirected without voter approval. If recreational marijuana is legalized, the tax provisions will apply to it at the same rates and conditions. The bill also establishes county excise tax revolving funds for tax revenue and sets an effective date of November 1, 2025.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

Roll Call Votes

Senate: Revenue & Taxation Committee: DO PASS

6 Yea

RRRRRR

4 Nay

RDRD

History

Mar 10

Senate

Coauthored by Representative Eaves (principal House author)

Mar 5, 2025

Senate

Placed on General Order

Mar 3, 2025

Senate

Reported Do Pass Revenue and Taxation committee; CR filed