Navigate Up
Sign In
Last Updated: 2/20/2018

Marijuana and Controlled Substance Tax

Who must file and pay the Marijuana and Controlled Substance Tax?

Any illegal marijuana or controlled substance must have a marijuana or controlled substance stamp on the package.

A person who, in violation of Minnesota law, manufactures, sells, or is in possession of unstamped marijuana or controlled substance must purchase stamps from the Department of Revenue. (Minnesota Statute 297D,) 

How do I order stamps?

Complete Marijuana and Controlled Substance Tax Stamp Order (Form MDT-1) and mail the form and payment to the Department of Revenue. You can also bring the form and payment to our office.

Note: Any information you provide is confidential.

How do I pay for stamps?

You can pay with cash (in person), or by certified check or money order. We will not accept a personal check.

See the instructions on Form MDT-1 for more information on how to order and pay for the stamps.