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Last Updated: 7/5/2012

Controlled Substance Tax

Marijuana and controlled substance stamps can be purchased by mail or in person at our St. Paul office. Providing your name and address is optional, however any information you choose to provide is confidential when purchasing stamps. If you wish to order stamps by mail, we will require this information in order to mail the stamps to you. The form to file this tax is only available by contacting our office.

How do I pay controlled substance tax?

Along with the Form MDT-1, Controlled Substance Tax, submit payment by cash, certified check, or money order. Personal checks will not be accepted. Send cash at your own risk. You may either stop into our office, or mail payment and form to:

Minnesota Department of Revenue
Special Taxes Division
Mail Station 3331
St Paul, MN 55146-3331

Conversion Table

1 ounce = 28.35 grams​ ​1 kilogram = 1,000 gram ​1 gram = 0.03527 ounce
​1 pound = 16 ounces ​1 kilogram = 2.2046 pound ​1 pound = 0.4536 kilogram
 

Examples:  

If the size of the package is 3 ounces, you would enter 85.05 in column A of the form:

3 (ounces)  x  28.35  =  85.05 grams

If the size of the package is 1 pound, 4 ounces, you would enter 567 in column A of the form:

(16+4) ounces x  28.35  =

20 (ounces)  x  28.35  =  567 grams

If the size of the package is 2 kilograms, you would enter 2,000 in column A of the form:

2 (kilogram)  x 1,000  =  2,000 grams