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,) 

Complete Form MDT-1, Marijuana and Controlled Substance Tax Stamp Order 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.

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.

There is no guarantee you will not be prosecuted if you pay taxes on marijuana or controlled substances. However, information in Minnesota Department of Revenue tax reports or returns cannot be used against you in a criminal court proceeding unless someone else obtains the information independently. The information CAN be used in a criminal court proceeding if it involves taxes you owe under the statute.