Don't forget to pay your drug tax.

When can I purchase drug tax stamps?

The Topeka Assistance Center is open Monday through Friday from 8:00 a.m. to
5:00 p.m.

What methods of payment are accepted for purchasing drug tax stamps?

Only cash, money order, or a cashier's check can be used to purchase drug tax stamps. No personal checks are allowed.

How much do drug tax stamps cost?

Drug tax stamps can be purchased in denominations and multiples of $10, $50, $100, $500, and $1000.

What is the minimum purchase required for purchasing drug tax stamps?

There is no minimum purchase requirement.

Why tax illegal drugs?

There are two reasons why illegal drugs are taxed:

* Taxing the Underground Economy - The fact that the business of dealing marijuana and controlled substances is illegal does not exempt it from taxation. Legitimate business transactions are taxed. Dealing drugs is a large part of a previously untaxed underground economy.

* Providing a Source of Revenue - 25% of drug tax collections are allocated to the State's General Fund.

Who is liable for the drug tax?

An individual is classified as a drug dealer and is liable for the payment of drug taxes if he/she manufactures, produces, ships, transports, or imports into Kansas or possesses:

* more than 28 grams of marijuana (processed or marijuana plants)or
* 1 gram of controlled substance or 10 or more dosage unites of a controlled substance (K.S.A. 79-5201)

How is tax paid?

Drug dealers, as defined above, are required by law to purchase tax stamps from the Department of Revenue's Business Tax Bureau (K.S.A. 79-5204). In order to protect against any possible violation of the self-incrimination constitutional protection, a dealer is not required to give his/her name or address when purchasing stamps and the Business Tax Bureau is prohibited from sharing any information relating to the purchase of drug tax stamps with law enforcement or anyone else. The stamps must be affixed to the drugs when they are seized to prevent tax liability. Payment of the drug tax (the purchase and affixation of stamps) is due immediately upon acquisition or possession by the dealer. The stamps are valid for 3 months from the date of issuance. If drugs are seized without stamps or the stamps which are affixed have expired, the possessor is liable for payment for the tax as well as a penalty of 100% of the assessment. For example:

Drug tax assessment: 10 grams of cocaine x $200 per gram = $2,000
Penalty: $2,000 x 100% = $2,000
Total Liability: $2,000 + $2,000 = $4,000

What are the tax rates for marijuana?

Pursuant to K.S.A. 79-5202, the tax rates are:

* Processed $3.50 per gram
* Wet Plant $0.40 per gram
* Dry Plant $0.90 per gram

What are the tax rates for controlled substances?

Pursuant to K.S.A. 79-5202, the tax rates are:

* If customarily sold by weight (cocaine, methamphetamine, etc.) $200 per gram
* If customarily sold by Dosage Unit (pills, etc.) $2,000 per 50 units

Kansas Department Of Revenue