Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Controlled Substances Tax

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Controlled Substances Tax

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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

Rates

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.

Due Date

When a "dealer" imports, manufactures, produces, acquires, and/or possesses a controlled substance.

Electronic Reporting

Not at this time.

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