Unauthorized Substance Tax Rates
| Substance | Tax Rate | Minimum Quantity Before Tax Is Due |
|---|---|---|
| Marijuana Stems & Stalks | $0.40 for each gram or fraction thereof | More than 42.5 grams |
| Marijuana | $3.50 for each gram or fraction thereof | More than 42.5 grams |
| Low Street-Value Drug Sold by Weight | $50.00 for each gram or fraction thereof | 7 or more grams |
| Low Street-Value Drug Sold by Dosage Units | $50.00 for each 10 dosage units or fraction thereof | 10 Dosage Units |
| High Street-Value Drug Sold by Weight | $200.00 for each gram or fraction thereof | 7 or more grams |
| High Street-Value Drug Sold by Dosage Units | $200.00 for each 10 dosage units or fraction thereof | 10 Dosage Units |
| Illicit Spirituous Liquor Sold by the Drink | $31.70 for each gallon | No Minimum |
| Illicit Spirituous Liquor not Sold by the Drink | $12.80 for each gallon | No Minimum |
| Mash | $1.28 per gallon | No Minimum |
| Illicit Mixed Beverages | $20.00 on each 4 liters | No Minimum |
This page was last modified on 09/16/2024