Drug Tax Stamps

The fact that dealing marijuana and controlled substances is illegal does not exempt it from taxation. Therefore drug dealers are required by law to purchase drug tax stamps equal to the value of the illegal drugs in their possession and must affix it on the packaging as soon as they take possession of it.

Drug tax stamps are purchased from the Department of Revenue and are valid for three months. A dealer is not required to give his/her name or address when purchasing stamps and the Department is prohibited from sharing any information related to the purchase of drug tax stamps with law enforcement or anyone else. Illegal drugs seized without stamps or having expired stamps may result in criminal or civil penalties which includes 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 link in the "Related Information" pane.