Illegal Cannabis and Controlled Substance Tax
Legalized Adult-Used Cannabis
In 2023, the Minnesota Legislature legalized adult-use cannabis. Refer to Cannabis Tax for more information. Before legalization, all cannabis except medical cannabis was subject to this tax.
Starting June 30, 2023, this tax only applies to illegal cannabis. The legalization of adult-use cannabis did not change how controlled substances are taxed.
Illegal cannabis is real or counterfeit cannabis held, possessed, transported, transferred, sold, or offered to be sold in violation of Minnesota Statutes, Chapter 342, or Minnesota criminal laws.
A controlled substance is any drug or substance, real or counterfeit, held, possessed, transported, transferred, sold, or offered to be sold in violation of Minnesota laws. Controlled substances do not include illegal cannabis.
If you, in violation of Minnesota law, acquire, possess, manufacture, produce, ship, transport, or import in Minnesota illegal cannabis or controlled substances that meet the following thresholds, you must have an illegal cannabis or controlled substance tax stamp on each package that contains illegal cannabis or controlled substances.
| Substance | Threshold |
|---|---|
| Illegal cannabis | More than 42.5 grams |
| Controlled substance sold by weight | 7 grams or more |
| Controlled substance not sold by weight | 10 doses or more |
You must buy these stamps from the Department of Revenue.
