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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