OTCOTC Help Center — Medical Marijuana Tax
Dispensaries need an OTC sales/medical marijuana tax permit
TaxesLast verified Nov 7, 2026
Dispensaries must obtain an OTC sales/medical marijuana tax permit by registering a business in OkTAP, in addition to an OMMA commercial license. Sales tax is due on the 20th of each month and can be filed on OkTAP. Payment can be made online through OkTAP, or in person at the OTC Taxpayer Resource Center or a BancFirst lobby with an OkTAP payment voucher.
Why it matters
An OMMA license alone does not let you collect and remit tax; the OTC permit is a separate registration.
Applies to Grower/Processor/Dispensary/Transporter/Lab
Connected rules
- 7% medical marijuana tax on gross receipts — The 7% tax
Sources