HB 437 -- Excise Tax on Unauthorized Substances

Sponsor:  Roorda

This bill imposes an excise tax on controlled substances and
illicit alcoholic beverages.  The Director of the Department of
Revenue will issue stamps to affix to unauthorized substances to
indicate payment of the tax.  Dealers are not required to give
any identifying information to the department when purchasing the
stamps.

Law enforcement will notify the department within 48 hours of an
arrest or seizure involving any unstamped, unauthorized substance
so that the excise tax along with the applicable penalties and
interest can be assessed and collected.  Any voluntarily paid tax
proceeds will be deposited into the newly created State
Unauthorized Substances Tax Fund to investigate, combat, prevent,
and reduce drug-related crimes as well as to fund drug treatment
and anti-drug public awareness programs.

A five-member Unauthorized Substance Tax Commission is
established to review the rates of the tax and make
recommendations concerning increases in the rate to the General
Assembly.

Missouri House of Representatives
95th General Assembly, 1st Regular Session
Last Updated November 17, 2009 at 9:24 am