OMMA442:10-5-7
Retail excise tax
TaxesLast verified Nov 1, 2026
Dispensaries collect a 7% state excise tax on retail medical marijuana sales, plus state and local sales tax, and remit them to the Oklahoma Tax Commission.
Why it matters
Excise tax records are part of the chain-of-custody data OMMA can audit.
Applies to Grower/Processor/Dispensary/Transporter/Lab
Connected rules
- Patient verification and sale limits — Record tax details with each sale.
Sources