State revenue administration; medical marijuana taxation; procedures; effective date.

HB 2176 establishes a 7% tax on retail medical marijuana sales in Oklahoma, collected at the point of sale by the Oklahoma Tax Commission (replacing the Medical Marijuana Authority as collector). The Tax Commission retains 1.5% of collected funds as a fee, with the remaining revenue (after fees) split: $65 million annually first allocated to public school funding (59.23%), the Medical Marijuana Authority (34.62%), and drug rehabilitation programs (6.15%), with any surplus going to the state general fund. The bill also mandates permanent license revocation for medical marijuana businesses that intentionally fail to pay taxes. It takes effect November 1, 2025.