Controlled Substances Tax
A tax is imposed on the purchase, acquisition, importation, manufacture, or production by a dealer of a taxable substance on which the tax has not been paid.
Rate Details and Other Information
Marijuana: $3.50 per gram, 4 oz. minimum; Other Substances: $200 per gram, 7 g. minimum; $2000 per 50 dosage units, 50 minimum, 50 unit increment. A partial gram or increment is treated as a whole.
When a "dealer" imports, manufactures, produces, acquires, and/or possesses a controlled substance.
Not at this time.