Alaska currently has an excise tax imposed on the sale or transfer of marijuana from a cultivation facility to a retail marijuana store or product manufacturing facility. The tax is at a rate of $50.00 per ounce. If the marijuana is returned to the cultivation facility, there is a process in which the tax can be refunded. This tax went into effect in mid-2016.
In November of 2014, Alaska voted to tax marijuana grown in licensed cultivation facilities. The tax is $50 per pound of marijuana, and is imposed when the weed is transferred from a grower to a retail or wholesale distribution point. Considering a pound of marijuana can cost in the thousands of dollars, the tax is not considered excessive by most marijuana business there.
Alaska imposes a tax of $50 per ounce on all buds that are transferred out from a cultivation facility. A tax of $15 dollars per ounce applies to all other less desirable portions of the plant that are transferred out of a cultivation facility. Detailed inventory records are required to be completed on the first and last day of the month.