Bill > SF209

This bill repeals the tax on illegal cannabis and controlled substances in Minnesota, effectively eliminating the entire existing legal framework for taxing illicit drugs (Chapter 297D). The bill amends section 609.902 to remove references to specific tax-related statutes and updates the definition of "criminal act" accordingly. Specifically, the bill removes sections related to definitions of illegal cannabis and controlled substances, tax administration, tax rates, penalties, stamp requirements, and confidentiality provisions. The repealed sections had previously established a complex system where individuals possessing illegal drugs over certain quantities would be required to purchase tax stamps, with tax rates set at $3.50 per gram of illegal cannabis and $200 per gram of controlled substances. The bill makes these changes effective August 1, 2025, and ensures that the repeal does not provide any legal immunity for criminal activities involving controlled substances. By eliminating these tax provisions, the bill effectively removes a bureaucratic mechanism that attempted to impose a tax on illegal substances while maintaining the underlying criminal prohibitions against drug possession and distribution.

Budget and Finance, Justice

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0209&ssn=0&y=2025