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.