The fact that dealing with and possessing marijuana and controlled substances is illegal does not exempt it from taxation. Therefore, drug dealers and people who possess marijuana and controlled substances are required by law to purchase drug tax stamps equal to the value of the illegal drugs in their possession. The drug tax stamp(s) must be affixed to the packaging as soon as they take possession of the illegal drugs.
Drug tax stamps are purchased from the Department of Revenue and are valid for three (3) months from the date of purchase. The purchaser of a drug tax stamp(s) is not required to give his/her name or address when purchasing the stamps. The Department of Revenue is prohibited from sharing any information related to the purchase of drug tax stamps with law enforcement or anyone else. Illegal drugs seized without drug tax stamps or with expired drug tax stamps may result in criminal or civil penalties, against the person(s) in possession of the illegal drugs, which include fines, seizure of property or liens against real estate.
Purchasing drug tax stamps does not make possession of marijuana or controlled substances legal.
For information on purchasing drug tax stamps, call 785-368-8222. For additional information on the drug tax program, see the links in the "Related Links" pane.