2011 Wisconsin Laws 139.88 – Imposition
139.88
139.88 Imposition. There is imposed on dealers, upon acquisition or possession by them in this state, an occupational tax at the following rates:
139.88(1)
(1) Per gram or part of a gram of material containing tetrahydrocannabinols, whether pure or impure, measured when in the dealer’s possession, $3.50.
139.88(1d)
(1d) Per plant containing tetrahydrocannabinols, regardless of weight, counted when in the dealer’s possession, $1,000.
139.88(3)
(3) Per gram or part of a gram of ketamine or flunitrazepam, whether pure or impure, measured when in the dealer’s possession, $200.
139.88(1g)
(1g) Per gram or part of a gram of mushrooms or parts of mushrooms containing psilocin or psilocybin, whether pure or impure, measured when in the dealer’s possession, $10.
139.88(1r)
(1r) Per 100 milligrams or part of 100 milligrams of any material containing lysergic acid diethylamide, whether pure or impure, measured when in the dealer’s possession, $100.
139.88(2)
(2) Per gram or part of a gram of other schedule I controlled substances or schedule II controlled substances, whether pure or impure, measured when in the dealer’s possession, $200.