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Unauthorized Substance Tax Rates

Unauthorized Substance Tax Rates

 

Substance
Tax Rate
Minimum Quantity

Before Tax is Due

Marijuana stems & stalks that have

been separated from the plant.

$.40 for each gram

or fraction thereof

More than 42.5 grams
Marijuana other than

separated stems and stalks

$3.50 for each gram

or fraction thereof

More than 42.5 grams
Cocaine

$50.00 for each gram

or fraction thereof

7 or more grams
Any other controlled substance

that is sold by weight

$200.00 for each gram

or fraction thereof

7 or more grams

Any other controlled substance

that is not sold by weight

$200.00 for each 10 dosage

units or fraction thereof

10 dosage units

Any low-street-value drug

that is not sold by weight

$50.00 for each 10 dosage

units or fraction thereof

10 dosage units
Illicit Spirituous Liquor

sold by the drink

$31.70 for each gallon

or fraction thereof

No minimum
Illicit Spirituous Liquor

not sold by the drink

$12.80 for each gallon

or fraction thereof

No minimum
Mash

$1.28 per gallon or

fraction thereof

No minimum
Illicit Mixed Beverages $20.00 on each 4 liters

and a proportional sum

on lesser quantities

No minimum