Posted: 1/6/2005 6:58:52 PM EDT
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The Tennessee Department of Revenue is preparing for the implementation of a new tax on unauthorized substances. Effective Jan. 1, 2005, this state excise tax on controlled substances, created by Public Chapter 803, was signed into law on June 3, 2004. The tax applies to controlled substances and certain illicit alcoholic beverages, including cocaine, crack, methamphetamines, untaxed liquors and spirits and marijuana. "The department is equipped to administer this tax that assists in controlling crime," said Revenue Commissioner Loren L. Chumley. "The purpose of the tax on unauthorized substances is to channel funds collected into local law enforcement agencies." The tax applies to substances in the hands of a dealer. The tax is payable within 48 hours of the dealer acquiring the substance. The commissioner will issue stamps to be affixed to the substances to indicate payment of tax. Information obtained in accordance with this act cannot be used in criminal prosecutions, and nothing in the act provides immunity from criminal prosecution. If caught with unauthorized substances that do not have stamps, the Department of Revenue will collect all taxes due on those substances. For more information, visit the website, www.Tennessee.gov/revenue, or call (615) 741-7071. The Department of Revenue collects approximately 92 percent of total state tax revenue. During the 2003-2004 fiscal year, the department collected $9.1 billion in state taxes and fees. In addition to collecting state taxes, $1.6 billion of local sales tax was collected by the department for local governments during the 2003-2004 fiscal year. Besides collecting taxes, the department enforces the revenue laws fairly and impartially in an effort to encourage voluntary taxpayer compliance. The department also apportions revenue collections for distribution to the various state funds and local units of government. ©The Tullahoma News 2005 The government will apply a tax stamp on your contraband and the information in doing so cannot be used in criminal prosecution but you get no immunity? Would somebody 'splain this to me? Has my county gone crazy? |
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Illinois did something simialr a few years back. Basically, Dept. of Revenue wants a piece of the drug pie... and .gov sees a new way to hit the druggies. If they can;t bust you on criminal charges, nail you for tax evasion! BTW, most of the IL DOR stamps have been sold to stamp collectors... |
What?? Whta? How dare you question the authority of law makers!  Never, ever break ANY LAW...they are designed to benefit you and the lawmakers ALWAYS have YOUR best interest at heart! Sgat1r5 |
Then would you concur that this is an 8th Amendment violation? |
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They tried it in AZ. You had to purchase a tax stamp to sell mary jane and other illegal substances. Some guy showed up at an NFL game with tax stamps on dime bags for sale. Judge said that prosecution of someone with tax stamps was double jeopardy. The law was eventually overturned |
I choose not to jump over a hoe handle. Why? Because there might be some obscure law against it? No, because it doesn't appeal to me. I choose to not convert my model G17 to a model G18. Why? Because it violates a law? Hell no. Because it eats up too much ammo, that's why. I can honestly tell you that the law or lack there of never entered into the equation in either of these decisions. |
That's very interesting. And the judge was worthy of his position. Do you have any links? |
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An Arizona judge threw out a case in which a man who bought marijuana tax stamps from the state Department of Revenue and was later prosecuted for possession of marijuana, finding the prosecution violated the U.S. Constitution's Fifth Amendment Double Jeopardy protection (State v. Wilson, No. 95-02094 (Northwest Phoenix Justice Court, November 1, 1995)). |
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The harrison act www.druglibrary.org/schaffer/history/e1910/harrisonact.htm |