DRUG TAXES BOLSTER KANSAS COFFERS

Revenues Up On Civil Penalties For Marijuana, Cocaine, Methamphetamine

Wichita - The Kansas state budget has been a little strapped lately, but at
least the drug dealers have been doing their part.

The state taxes marijuana and cocaine just as it does legal products such
as alcohol and cigarettes. And state tax collections on marijuana increased
by 3.6 percent, from $139,227 to $144,236, in the first half of this fiscal
year. Tax collections on cocaine, methamphetamine and other hard drugs were
up 20.6 percent, $252,515 to $304,905.

The state even issues a gold foil "drug tax stamp," showing a marijuana
leaf, a vial of cocaine and three pills. The stamps come in handy
denominations from $10 to $1,000.

Illegal drugs also have their own tax table. For example, there are three
different rates for marijuana: "wet plant," "dry plant" and "processed."

Under the relevant state law, "The drug tax is due as soon as the dealer
takes possession of the marijuana or controlled substance," according to
the state Department of Revenue's Web site.

Dealers are supposed to "attach the stamp to the marijuana and/or
controlled substance immediately after receiving the substance."

The tax allows the state to seek civil penalties from dealers regardless of
the outcome of any criminal prosecution, said Bob Longino, director of the
Division of Alcohol Beverage Control, the branch of the Revenue Department
that administers the program.

Because the tax usually is collected only after a drug dealer is arrested,
75 percent of the money goes to the local law enforcement agency, while 25
percent goes to the state general fund.

But no one seriously suggests that drug pushers are buying tax stamps.

"Just about the only people who buy those are stamp collectors," said Sen.
Stan Clark, R-Oakley, a member of the Assessment and Taxation Committee.

"My son and I collect stamps, but we didn't want that kind of public
exposure," he laughed.

The Revenue Department is aware of the collector interest in its stamps,
Longino said. "That's about all we sell."

The Revenue Department also assures that drug stamp purchases are anonymous
- -- and information is not shared with law enforcement -- to protect the
stamp buyers' constitutional right not to incriminate themselves in a crime.