Wierdest tax ever?

[Clarkmeister]

Kansas taxes illegal drugs such as marijuana and heroin. One is supposed to buy stamps to place on said drugs. Bizarre but entertaining read.

http://www.ksrevenue.org/faqs-abcdrugtax.htm

[Oski]

Does seem strange. My best guess is that the tax penalty sets up a sort of lien against the dealer's assets, which would go beyond the Federal asset seizure laws.

[Chris Alger]

The basic federal law against pot was the Marijuana Tax Act of 1937. At the time, it was thought that the federal government had no jurisdiction to criminalize dope, so suppressing under the taxing power was tried. If I recall correctly (and it's been a long time), Timothy Leary had the statute nullified on appeal, on the grounds that the state can't tax something that is already illegal to have under state law.

[TimTimSalabim]

[ QUOTE ]
The fact that the business of dealing marijuana and controlled substances is illegal does not exempt it from taxation.

[/ QUOTE ]

That might just be the funniest thing I've ever read! I'd swear I was reading the Onion!

[Wake up CALL]

This was my favorite FAQ:

Can I purchase drug tax stamps through the mail?

Yes. The purchaser will need to provide their mailing address in order for the Department to send the drug tax stamps.

Here most of the local bookies purchase a Federal Gambling Tax Stamp to aviod that portion of prosecution. Maybe they have a good idea in Kansas after all! /images/graemlins/smile.gif

[HDPM]

I had to look at Idaho's statute today before I saw your post. Kansas isn't the only one. The tax rates are similar. It really is a pretty dumb law, although in rare cases it might lead to tax liens that are enforceable over some other debts. Contrary to the drug war myths though, most drug dealers are not awash in drug money and don't drive Ferraris up to their mansions. And drug users, well...

[Ragnar]

Arizona has had the same tax on the books for 15 or 20 years, but to my knowledge it has never been enforced. One person tried to buy the stamps, and of course the info was turned over to the police.

Ragnar