The marijuana dealers tax
Right before the Sweet Potato Tax statute comes LSA R.S. 47:2601 which levies a tax on all dealers of marijuana in the State of Louisiana. Further, the law authorizes tax stamps that must be "affixed to or stamped on marijuana or controlled dangerous substances, or containers thereof."
To quote further from the law: "Stamps shall be affixed by the dealer on the smallest container or package of marijuana or controlled dangerous substance that is subject to the tax, to permit the secretary to readily ascertain by an inspection of any dealer's stock on hand whether or not the tax has been paid."And how much is the tax? $3.50 per gram and the stamps are available from the Department of Revenue. By the way, dealers are not required to give their name or address when they buy their stamps.
And if a dealer does not have stamps on his goods? In addition to the other criminal penalties, the dealer faces up to five years at hard labor. Although the law seems amusing, the purpose is obvious: to enable additional prosecutions for the same offense. A similar Arizona law was recently overturned.
Kansas State Drug Tax Stamp Project Going Up In Smoke
The Joplin Globe; January 27, 2003
WICHITA, Kan. - The Kansas state budget has been a little strapped lately, but at least the drug dealers have been doing their part.
The state taxes marijuana and cocaine just as it does legal products such as alcohol and cigarettes. And state tax collections on marijuana increased by 3.6 percent, from $139,227 to $144,236, in the first half of this fiscal year. Tax collections on cocaine, methamphetamine and other hard drugs were up 20.6 percent, $252,515 to $304,905.
The state even issues a gold foil "drug tax stamp," showing a marijuana leaf, a vial of cocaine and three pills. The stamps come in handy denominations from $10 to $1,000.
Illegal drugs also have their own tax table. For example, there are three different rates for marijuana: "wet plant," "dry plant" and "processed."
Under the relevant state law, "The drug tax is due as soon as the dealer takes possession of the marijuana or controlled substance," according to the state Department of Revenue's Web site.
Dealers are supposed to "attach the stamp to the marijuana and/or controlled substance immediately after receiving the substance."
The tax allows the state to seek civil penalties from dealers regardless of the outcome of any criminal prosecution, said Bob Longino, director of the Division of Alcohol Beverage Control, the branch of the Revenue Department that administers the program.
Because the tax usually is collected only after a drug dealer is arrested, 75 percent of the money goes to the local law enforcement agency while 25 percent goes to the state general fund.
But no one seriously suggests that drug pushers are buying tax stamps.
"Just about the only people who buy those are stamp collectors," said Sen. Stan Clark, R-Oakley, a member of the Assessment and Taxation Committee.
"My son and I collect stamps, but we didn't want that kind of public exposure," he laughed.
He needn't have worried.
The Revenue Department is aware of the collector interest in its stamps, Longino said. "That's about all we sell."
The Revenue Department also assures that drug stamp purchases are anonymous - - and information is not shared with law enforcement - to protect the stamp buyers' constitutional right not to incriminate themselves in a crime.
(c) 2003 The Joplin Globe
http://www.mpp.org/KS/news_3119.html
Big mistake, but that's what will happen.