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