Unauthorized Substance Tax Rates Substance Tax Rate Minimum Quantity Before Tax is Due Marijuana Stems & Stalks $0.40 for each gram or fraction thereof More than 42.5 grams Marijuana $3.50 for each gram or fraction thereof More than 42.5 grams Low Street-Value Drug Sold by Weight $50.00 for each gram or fraction thereof 7 or more grams Low Street-Value Drug Sold by Dosage Units $50.00 for each 10 dosage units or fraction thereof 10 Dosage Units High Street-Value Drug Sold by Weight $200.00 for each gram or fraction thereof 7 or more grams High Street-Value Drug Sold by Dosage Units $200.00 for each 10 dosage units or fraction thereof 10 Dosage Units Illicit Spirituous Liquor Sold by the Drink $31.70 for each gallon No Minimum Illicit Spirituous Liquor not Sold by the Drink $12.80 for each gallon No Minimum Mash $1.28 per gallon No Minimum Illicit Mixed Beverages $20.00 on each 4 liters No Minimum
Unauthorized Substance Tax Rates Substance Tax Rate Minimum Quantity Before Tax is Due Marijuana Stems & Stalks $0.40 for each gram or fraction thereof More than 42.5 grams Marijuana $3.50 for each gram or fraction thereof More than 42.5 grams Low Street-Value Drug Sold by Weight $50.00 for each gram or fraction thereof 7 or more grams Low Street-Value Drug Sold by Dosage Units $50.00 for each 10 dosage units or fraction thereof 10 Dosage Units High Street-Value Drug Sold by Weight $200.00 for each gram or fraction thereof 7 or more grams High Street-Value Drug Sold by Dosage Units $200.00 for each 10 dosage units or fraction thereof 10 Dosage Units Illicit Spirituous Liquor Sold by the Drink $31.70 for each gallon No Minimum Illicit Spirituous Liquor not Sold by the Drink $12.80 for each gallon No Minimum Mash $1.28 per gallon No Minimum Illicit Mixed Beverages $20.00 on each 4 liters No Minimum
