There is a newer version of the Minnesota Statutes
2015 Minnesota Statutes
Chapters 296 - 299 — EXCISE AND SALES TAXES
Chapter 297D — MARIJUANA AND CONTROLLED SUBSTANCE TAXATION
Section 297D.08 — TAX RATE.
MN Stat § 297D.08 (2015) What's This?
297D.08 TAX RATE. A tax is imposed on marijuana and controlled substances as defined in section 297D.01 at the following rates:
(1) on each gram of marijuana, or each portion of a gram, $3.50; and
(2) on each gram of controlled substance, or portion of a gram, $200; or
(3) on each ten dosage units of a controlled substance that is not sold by weight, or portion thereof, $400.
History:1986 c 470 s 11; 1988 c 719 art 19 s 15
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