|
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 |
