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(Omaha World Herald)   If you're selling illegal drugs in Nebraska, you better have state-issued drug tax stamps. It doesn't make the drug sales legal, but you can be charged for not having one   (omaha.com) divider line 108
    More: Asinine, Nebraska, drug traffickers, drug tax stamps, Wisconsin Department of Revenue, Nebraska State Patrol, self-incriminations, Bill O'Brien, taverns  
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3488 clicks; posted to Main » on 06 Apr 2014 at 10:02 PM (23 weeks ago)   |  Favorite    |   share:  Share on Twitter share via Email Share on Facebook   more»



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NFA [TotalFark]
2014-04-06 07:52:16 PM
Weren't drug tax stamps ruled unconstitutional?
 
2014-04-06 08:32:27 PM

NFA: Weren't drug tax stamps ruled unconstitutional?


Did they?  I know they used to have tax stamps for industrial hemp.  It was actually a way to do a "back door ban" on hemp.  Require a tax stamp to grow it and then refuse to issue them to anyone.
 
2014-04-06 08:48:02 PM

NFA: Weren't drug tax stamps ruled unconstitutional?


Arizona has/had a similar law (which I believe predates Nevada's). It was used to confiscate random J Public's property, before our current forfeiture laws allowed them to just take everything you have if they feel like it.
 
2014-04-06 09:21:27 PM
They should have murder stamps.
 
2014-04-06 10:05:58 PM
Technically any omission of income from being self employed (selling drugs) could get you in trouble with state and federal tax collectors.
 
2014-04-06 10:07:43 PM
Did submitter just wake up from a coma?
 
2014-04-06 10:09:11 PM
You know who else forgot to pay his taxes?
1.bp.blogspot.com
 
2014-04-06 10:11:01 PM
I always heard Omaha Stamps was an over priced product, anyway.
 
2014-04-06 10:11:48 PM

MBooda: You know who else forgot to pay his taxes?



That's Robert DeNiro. You're probably thinking of Wesley Snipes.
 
2014-04-06 10:13:19 PM

MBooda: You know who else forgot to pay his taxes?
[1.bp.blogspot.com image 525x303]


THAT'S the Omaha way!
 
2014-04-06 10:14:49 PM
If one were a hardcore stamp collector, you might feel very conflicted. Yes, it would be a very rare piece, but is it worth getting your dog shot by a roided-out SWAT member while he tears your house apart looking for the demon marijuana?
 
2014-04-06 10:16:20 PM
Not uncommon.  The IRS has a excise tax and a tax return that illegal bookmakers are suppose to file.  If they don't they can get into trouble, and if they do, the IRS can't share this information with any other agency, because of the Privacy Act.  There were bookies who filed their returns and paid their tax.
 
2014-04-06 10:17:28 PM
I need one for my forever stamp collection.
 
2014-04-06 10:18:20 PM

fusillade762: They should have murder stamps.


Kinda fits in with my first thought of "the mafia would let you tax them?" Ahahahahahaha!
 
2014-04-06 10:19:55 PM

HenryFnord: MBooda: You know who else forgot to pay his taxes?


That's Robert DeNiro. You're probably thinking of Wesley Snipes.


May have been talking about the character.
 
2014-04-06 10:19:57 PM
Or, you could just try not selling illegal drugs in Nebraska. Your choice.
 
2014-04-06 10:20:33 PM

chaddsfarkprefect: I always heard Omaha Stamps was an over priced product, anyway.


www.tagohio.com
 
2014-04-06 10:20:41 PM
Subby must live under a rock.  A rock without television, newspapers, magazines, or the internet.
 
2014-04-06 10:23:32 PM

Ambivalence: NFA: Weren't drug tax stamps ruled unconstitutional?

Did they?  I know they used to have tax stamps for industrial hemp.  It was actually a way to do a "back door ban" on hemp.  Require a tax stamp to grow it and then refuse to issue them to anyone.


Exactly. Unconstitutional.
 
2014-04-06 10:23:42 PM
You know, we recently had a arrest in my town (in Kansas, 15 miles south of the Nebraskan border) that included charges of having no tax stamps. I thought it was weird then too.
 
2014-04-06 10:23:43 PM
Its unconstitutional and they know it. Will anything change? Not in states like Nebraska. Even if they made all drugs legal they would just find another way to steal your money.
 
2014-04-06 10:25:44 PM
I thought this was the norm for most states.
 
2014-04-06 10:33:11 PM

chaddsfarkprefect: I always heard Omaha Stamps was an over priced product, anyway.


I assume you are trying to draw an allusion to omaha steaks in which you are sadly mistaken if you think you can find a better flash frozen plastic wrapped chunk 'o beef this side of trump steaks available exclusively through the sharper image
 
2014-04-06 10:35:28 PM

fusillade762: They should have murder stamps.


Most stamps have dead people on them....does that count?
 
2014-04-06 10:41:41 PM

CruJones: Subby must live under a rock.  A rock without television, newspapers, magazines, or the internet.


So a rock in Nebraska?
 
2014-04-06 10:44:43 PM
Hmmm...

www.pbs.org
 
2014-04-06 10:44:46 PM

NFA: Weren't drug tax stamps ruled unconstitutional?


Leary v. United States. The Marijuana Tax Act was ruled unconstitutional because the act of applying for the stamp would require admitting that you were violating state law, thus infringing on the Fifth Amendment right against self-incrimination. By that logic, these state drug tax stamp laws should be struck down as unconstitutional.
 
2014-04-06 10:46:00 PM

NFA: Weren't drug tax stamps ruled unconstitutional?


Yes.  Repeatedly, in every state that tries this shiat.
 
2014-04-06 10:50:31 PM

NFA: Weren't drug tax stamps ruled unconstitutional?


No.

It was requiring a stamp for drugs, but in order to get the stamp you needed the drugs. The law required you break the law you were attempting to comply with, which DQd you from being able to follow it.

iow. .. entrapment.

requiring a tax stamp is okay, provided you can get the stamp without breaking the law
 
2014-04-06 10:50:50 PM
Ahhh........ another self righteous, money whore politician........
 
2014-04-06 10:52:47 PM

NFA: Weren't drug tax stamps ruled unconstitutional?


IIRC, no--or at least, there are ways to do them that are ironclad, but maybe not great for the purposes of tax collection.

Basically, you have to make it so easy to pay your illegal drug taxes that you can't incriminate yourself simply by the process of acquiring them. Hence tax stamps, which can be bought and sold in their own right through third (and fourth and fifth) parties, as opposed to a 1040-D-for-Drugs tax  return. Also, the state cops can't park someone outside the tax stamp office to follow back to a meth lab, and the tax office can't share any information with investigators (or even collect your name).

If you make it any more stringent than that, the tax law basically becomes a rule requiring criminals to notify authorities of their crimes, which the Fifth Amendment then stomps all over. So as someone above already said, it's basically only a means for states to seize assets without bothering with forfeiture laws, and making a few bucks off giggling stoners who want an ironic tax stamp to decorate their dorm room with.

What I'm curious is how states decide how  much to tax illegal drugs. There's nothing unconstitutional about making the tax a trillion percent, but then of course nobody would buy them. Which means that if they've set the tax anywhere below that, they're either saying "these drugs are bad but not so bad we're going to try to price them out of the market" or they're dragging out their microeconomics textbooks and trying to figure out the ideal revenue-maximizing strategy.

Come to think of it, I bet with inflation, some of those drugs that are taxed on a fixed cost per unit basis are actually taxed at a lower rate than the state sales tax. Unless they're going in every year and updating the laws, which I doubt.
 
2014-04-06 10:55:13 PM

twat_waffle: NFA: Weren't drug tax stamps ruled unconstitutional?

Leary v. United States. The Marijuana Tax Act was ruled unconstitutional because the act of applying for the stamp would require admitting that you were violating state law, thus infringing on the Fifth Amendment right against self-incrimination. By that logic, these state drug tax stamp laws should be struck down as unconstitutional.


Or I could have read the thread...

I repeat... If you can get the stamp with out breaking the law or as the waffle said without incriminating yourself they coukd do it.

The at has a tax stamp for modified shotguns for instance (short barrels) used mostly for collectors.
 
2014-04-06 10:55:14 PM

twat_waffle: NFA: Weren't drug tax stamps ruled unconstitutional?

Leary v. United States. The Marijuana Tax Act was ruled unconstitutional because the act of applying for the stamp would require admitting that you were violating state law, thus infringing on the Fifth Amendment right against self-incrimination. By that logic, these state drug tax stamp laws should be struck down as unconstitutional.


FTA:
No name is required for drug tax stamp purchases because buying them might entail a form of self-incrimination.

They are a gray zone....
 
2014-04-06 10:58:53 PM

semiotix: NFA: Weren't drug tax stamps ruled unconstitutional?

IIRC, no--or at least, there are ways to do them that are ironclad, but maybe not great for the purposes of tax collection.

Basically, you have to make it so easy to pay your illegal drug taxes that you can't incriminate yourself simply by the process of acquiring them. Hence tax stamps, which can be bought and sold in their own right through third (and fourth and fifth) parties, as opposed to a 1040-D-for-Drugs tax  return. Also, the state cops can't park someone outside the tax stamp office to follow back to a meth lab, and the tax office can't share any information with investigators (or even collect your name).

If you make it any more stringent than that, the tax law basically becomes a rule requiring criminals to notify authorities of their crimes, which the Fifth Amendment then stomps all over. So as someone above already said, it's basically only a means for states to seize assets without bothering with forfeiture laws, and making a few bucks off giggling stoners who want an ironic tax stamp to decorate their dorm room with.

What I'm curious is how states decide how  much to tax illegal drugs. There's nothing unconstitutional about making the tax a trillion percent, but then of course nobody would buy them. Which means that if they've set the tax anywhere below that, they're either saying "these drugs are bad but not so bad we're going to try to price them out of the market" or they're dragging out their microeconomics textbooks and trying to figure out the ideal revenue-maximizing strategy.

Come to think of it, I bet with inflation, some of those drugs that are taxed on a fixed cost per unit basis are actually taxed at a lower rate than the state sales tax. Unless they're going in every year and updating the laws, which I doubt.


Tennessee's stamp law was ruled unconstitutional by the state courts because it required self-incrimination. The same thing happened in Wisconsin. Illinois' stamp law was ruled unconstitutional by the state Supreme Court because it subjected those charged with drug crimes to double jeopardy.
 
2014-04-06 10:58:59 PM

DORMAMU: It was requiring a stamp for drugs, but in order to get the stamp you needed the drugs. The law required you break the law you were attempting to comply with, which DQd you from being able to follow it.

iow. .. entrapment.


That may be a legal catch-22, but it wouldn't be entrapment.
 
2014-04-06 11:00:31 PM

twat_waffle: NFA: Weren't drug tax stamps ruled unconstitutional?

Leary v. United States. The Marijuana Tax Act was ruled unconstitutional because the act of applying for the stamp would require admitting that you were violating state law, thus infringing on the Fifth Amendment right against self-incrimination. By that logic, these state drug tax stamp laws should be struck down as unconstitutional.


The problem in Leary was twofold: the form required to register for and pay the tax disclosed the identity of the person paying the tax, and was explicitly shared with law enforcement.

As far as I'm aware, states which have sales-tax stamps for drugs all work around that by not requiring the identity of the purchaser, and by refusing to share information from the tax collection with law enforcement. Since that means you can pay the tax without subjecting yourself to (additional) risk of prosecution, it should hold up.
 
2014-04-06 11:02:30 PM

DORMAMU: twat_waffle: NFA: Weren't drug tax stamps ruled unconstitutional?

Leary v. United States. The Marijuana Tax Act was ruled unconstitutional because the act of applying for the stamp would require admitting that you were violating state law, thus infringing on the Fifth Amendment right against self-incrimination. By that logic, these state drug tax stamp laws should be struck down as unconstitutional.

Or I could have read the thread...

I repeat... If you can get the stamp with out breaking the law or as the waffle said without incriminating yourself they coukd do it.

The at has a tax stamp for modified shotguns for instance (short barrels) used mostly for collectors.


The states that have tax stamp laws on the books that have self-incrimination protections. That hasn't stopped them from being ruled unconstitutional (at the state level) in at least two states. If the ATF's sawed-off shotgun tax stamp was ever challenged in court, I would expect it to be struck down as well, with Leary v. United States being cited as precedent.
 
2014-04-06 11:05:01 PM

Semantic Warrior: Technically any omission of income from being self employed (selling drugs) could get you in trouble with state and federal tax collectors.


Bingo, I came here to say that. Tax evasion is a separate crime from drug dealing.
 
2014-04-06 11:08:12 PM
I once had a pretty rare drug stamp.
Back in the days of my misspent youth, I (ahem) ran across a stamp that was wrapped around what looked like a brown wax crayon.
Let's just say it wasn't exactly a brown wax crayon and move on, shall we?
But on that little item was a stamp with what looked like Arabic lettering on it. It wasn't. It was Farsi (Persian)
I finally managed to get it translated.
It was a drug stamp, issued in Iran shortly after the Iranian Revolution, but by the group opposing  Ayatollah Khomeini.
I suppose it was that groups attempt to raise funds to oppose the recent takeover (this was very shortly after the takeover and the crayon was very fresh)
 
2014-04-06 11:16:26 PM

twat_waffle: DORMAMU: twat_waffle: NFA: Weren't drug tax stamps ruled unconstitutional?

Leary v. United States. The Marijuana Tax Act was ruled unconstitutional because the act of applying for the stamp would require admitting that you were violating state law, thus infringing on the Fifth Amendment right against self-incrimination. By that logic, these state drug tax stamp laws should be struck down as unconstitutional.

Or I could have read the thread...

I repeat... If you can get the stamp with out breaking the law or as the waffle said without incriminating yourself they coukd do it.

The at has a tax stamp for modified shotguns for instance (short barrels) used mostly for collectors.

The states that have tax stamp laws on the books that have self-incrimination protections. That hasn't stopped them from being ruled unconstitutional (at the state level) in at least two states. If the ATF's sawed-off shotgun tax stamp was ever challenged in court, I would expect it to be struck down as well, with Leary v. United States being cited as precedent.


Not sure how the short barrel shotgun tax stamp is comparable, short barrel shotguns are legal if you've paid the tax.
 
2014-04-06 11:18:25 PM

twat_waffle: DORMAMU: twat_waffle: NFA: Weren't drug tax stamps ruled unconstitutional?

Leary v. United States. The Marijuana Tax Act was ruled unconstitutional because the act of applying for the stamp would require admitting that you were violating state law, thus infringing on the Fifth Amendment right against self-incrimination. By that logic, these state drug tax stamp laws should be struck down as unconstitutional.

Or I could have read the thread...

I repeat... If you can get the stamp with out breaking the law or as the waffle said without incriminating yourself they coukd do it.

The at has a tax stamp for modified shotguns for instance (short barrels) used mostly for collectors.

The states that have tax stamp laws on the books that have self-incrimination protections. That hasn't stopped them from being ruled unconstitutional (at the state level) in at least two states. If the ATF's sawed-off shotgun tax stamp was ever challenged in court, I would expect it to be struck down as well, with Leary v. United States being cited as precedent.


You most likely correct if someone wanted to be a dick and do that.

But tax stamps are also used for liquorsales and what not in many states. That would be an interesting case to listen in on
 
2014-04-06 11:20:01 PM

DarkVader: twat_waffle: DORMAMU: twat_waffle: NFA: Weren't drug tax stamps ruled unconstitutional?

Leary v. United States. The Marijuana Tax Act was ruled unconstitutional because the act of applying for the stamp would require admitting that you were violating state law, thus infringing on the Fifth Amendment right against self-incrimination. By that logic, these state drug tax stamp laws should be struck down as unconstitutional.

Or I could have read the thread...

I repeat... If you can get the stamp with out breaking the law or as the waffle said without incriminating yourself they coukd do it.

The at has a tax stamp for modified shotguns for instance (short barrels) used mostly for collectors.

The states that have tax stamp laws on the books that have self-incrimination protections. That hasn't stopped them from being ruled unconstitutional (at the state level) in at least two states. If the ATF's sawed-off shotgun tax stamp was ever challenged in court, I would expect it to be struck down as well, with Leary v. United States being cited as precedent.

Not sure how the short barrel shotgun tax stamp is comparable, short barrel shotguns are legal if you've paid the tax.


The poster I was responding to suggested that they were illegal, even if you paid the tax. I don't know a whole lot about firearms and the laws regarding them, as I do not own a firearm and I have no desire to own one. If they are legal (provided you get the ATF stamp), then the analogy is irrelevant, no?
 
2014-04-06 11:20:10 PM

poot_rootbeer: DORMAMU: It was requiring a stamp for drugs, but in order to get the stamp you needed the drugs. The law required you break the law you were attempting to comply with, which DQd you from being able to follow it.

iow. .. entrapment.

That may be a legal catch-22, but it wouldn't be entrapment.


Aah but it is.

The government was encouraging individuals to get the stamp... but to get the stamp you had to break the law at the the behest of the government.
 
2014-04-06 11:22:07 PM

DORMAMU: twat_waffle: DORMAMU: twat_waffle: NFA: Weren't drug tax stamps ruled unconstitutional?

Leary v. United States. The Marijuana Tax Act was ruled unconstitutional because the act of applying for the stamp would require admitting that you were violating state law, thus infringing on the Fifth Amendment right against self-incrimination. By that logic, these state drug tax stamp laws should be struck down as unconstitutional.

Or I could have read the thread...

I repeat... If you can get the stamp with out breaking the law or as the waffle said without incriminating yourself they coukd do it.

The at has a tax stamp for modified shotguns for instance (short barrels) used mostly for collectors.

The states that have tax stamp laws on the books that have self-incrimination protections. That hasn't stopped them from being ruled unconstitutional (at the state level) in at least two states. If the ATF's sawed-off shotgun tax stamp was ever challenged in court, I would expect it to be struck down as well, with Leary v. United States being cited as precedent.

You most likely correct if someone wanted to be a dick and do that.

But tax stamps are also used for liquorsales and what not in many states. That would be an interesting case to listen in on


Tax stamps have no constitutional issues if the items they are required for are legal. There is no self-incrimination if what you are doing is not against the law
 
2014-04-06 11:26:24 PM

twat_waffle: DarkVader: twat_waffle: DORMAMU: twat_waffle: NFA: Weren't drug tax stamps ruled unconstitutional?

Leary v. United States. The Marijuana Tax Act was ruled unconstitutional because the act of applying for the stamp would require admitting that you were violating state law, thus infringing on the Fifth Amendment right against self-incrimination. By that logic, these state drug tax stamp laws should be struck down as unconstitutional.

Or I could have read the thread...

I repeat... If you can get the stamp with out breaking the law or as the waffle said without incriminating yourself they coukd do it.

The at has a tax stamp for modified shotguns for instance (short barrels) used mostly for collectors.

The states that have tax stamp laws on the books that have self-incrimination protections. That hasn't stopped them from being ruled unconstitutional (at the state level) in at least two states. If the ATF's sawed-off shotgun tax stamp was ever challenged in court, I would expect it to be struck down as well, with Leary v. United States being cited as precedent.

Not sure how the short barrel shotgun tax stamp is comparable, short barrel shotguns are legal if you've paid the tax.

The poster I was responding to suggested that they were illegal, even if you paid the tax. I don't know a whole lot about firearms and the laws regarding them, as I do not own a firearm and I have no desire to own one. If they are legal (provided you get the ATF stamp), then the analogy is irrelevant, no?


I was comparing tax stamp to tax stamp.

In many states, a saw off shotgun is illegal. Their is a federal statute that allows you to to get a tax stamp for a shorter Barrell & remain legal. The thing is, you don't necessarily need the item (the shotgun) to get the stamp.

As far as drugs go, they are illegal. Therefore their legal value is $0.00. How do you tax something with no legal value?
 
2014-04-06 11:27:07 PM

twat_waffle: DORMAMU: twat_waffle: DORMAMU: twat_waffle: NFA: Weren't drug tax stamps ruled unconstitutional?

Leary v. United States. The Marijuana Tax Act was ruled unconstitutional because the act of applying for the stamp would require admitting that you were violating state law, thus infringing on the Fifth Amendment right against self-incrimination. By that logic, these state drug tax stamp laws should be struck down as unconstitutional.

Or I could have read the thread...

I repeat... If you can get the stamp with out breaking the law or as the waffle said without incriminating yourself they coukd do it.

The at has a tax stamp for modified shotguns for instance (short barrels) used mostly for collectors.

The states that have tax stamp laws on the books that have self-incrimination protections. That hasn't stopped them from being ruled unconstitutional (at the state level) in at least two states. If the ATF's sawed-off shotgun tax stamp was ever challenged in court, I would expect it to be struck down as well, with Leary v. United States being cited as precedent.

You most likely correct if someone wanted to be a dick and do that.

But tax stamps are also used for liquorsales and what not in many states. That would be an interesting case to listen in on

Tax stamps have no constitutional issues if the items they are required for are legal. There is no self-incrimination if what you are doing is not against the law


Exactly.
 
2014-04-06 11:29:48 PM

ubernostrum: twat_waffle: NFA: Weren't drug tax stamps ruled unconstitutional?

Leary v. United States. The Marijuana Tax Act was ruled unconstitutional because the act of applying for the stamp would require admitting that you were violating state law, thus infringing on the Fifth Amendment right against self-incrimination. By that logic, these state drug tax stamp laws should be struck down as unconstitutional.

The problem in Leary was twofold: the form required to register for and pay the tax disclosed the identity of the person paying the tax, and was explicitly shared with law enforcement.

As far as I'm aware, states which have sales-tax stamps for drugs all work around that by not requiring the identity of the purchaser, and by refusing to share information from the tax collection with law enforcement. Since that means you can pay the tax without subjecting yourself to (additional) risk of prosecution, it should hold up.


Except that it hasn't held up.

They've been ruled unconstitutional in Kansas, Illinois, Tennessee, Wisconsin, Massachusetts, and probably other states.  It doesn't seem to have made it to the federal courts yet, at least in a published decision, but I doubt any drug tax stamp law would survive a federal challenge.
 
2014-04-06 11:32:42 PM

DORMAMU: twat_waffle: DarkVader: twat_waffle: DORMAMU: twat_waffle: NFA: Weren't drug tax stamps ruled unconstitutional?

Leary v. United States. The Marijuana Tax Act was ruled unconstitutional because the act of applying for the stamp would require admitting that you were violating state law, thus infringing on the Fifth Amendment right against self-incrimination. By that logic, these state drug tax stamp laws should be struck down as unconstitutional.

Or I could have read the thread...

I repeat... If you can get the stamp with out breaking the law or as the waffle said without incriminating yourself they coukd do it.

The at has a tax stamp for modified shotguns for instance (short barrels) used mostly for collectors.

The states that have tax stamp laws on the books that have self-incrimination protections. That hasn't stopped them from being ruled unconstitutional (at the state level) in at least two states. If the ATF's sawed-off shotgun tax stamp was ever challenged in court, I would expect it to be struck down as well, with Leary v. United States being cited as precedent.

Not sure how the short barrel shotgun tax stamp is comparable, short barrel shotguns are legal if you've paid the tax.

The poster I was responding to suggested that they were illegal, even if you paid the tax. I don't know a whole lot about firearms and the laws regarding them, as I do not own a firearm and I have no desire to own one. If they are legal (provided you get the ATF stamp), then the analogy is irrelevant, no?

I was comparing tax stamp to tax stamp.

In many states, a saw off shotgun is illegal. Their is a federal statute that allows you to to get a tax stamp for a shorter Barrell & remain legal. The thing is, you don't necessarily need the item (the shotgun) to get the stamp.

As far as drugs go, they are illegal. Therefore their legal value is $0.00. How do you tax something with no legal value?


These are individual states with drug tax stamp laws. The analogy falls because everywhere under the jurisdiction of these states that require the stamps, drugs are illegal.

Short barrel shotguns are legal in about half the United States, so long as the requisite tax is paid.
 
2014-04-06 11:33:39 PM
Why isn't this revenue subject to civil forfeiture, given that the state is profiting from illegal activities?
 
2014-04-06 11:33:46 PM

DarkVader: ubernostrum: twat_waffle: NFA: Weren't drug tax stamps ruled unconstitutional?

Leary v. United States. The Marijuana Tax Act was ruled unconstitutional because the act of applying for the stamp would require admitting that you were violating state law, thus infringing on the Fifth Amendment right against self-incrimination. By that logic, these state drug tax stamp laws should be struck down as unconstitutional.

The problem in Leary was twofold: the form required to register for and pay the tax disclosed the identity of the person paying the tax, and was explicitly shared with law enforcement.

As far as I'm aware, states which have sales-tax stamps for drugs all work around that by not requiring the identity of the purchaser, and by refusing to share information from the tax collection with law enforcement. Since that means you can pay the tax without subjecting yourself to (additional) risk of prosecution, it should hold up.

Except that it hasn't held up.

They've been ruled unconstitutional in Kansas, Illinois, Tennessee, Wisconsin, Massachusetts, and probably other states.  It doesn't seem to have made it to the federal courts yet, at least in a published decision, but I doubt any drug tax stamp law would survive a federal challenge.


In Illinois, it was ruled unconstitutional for double jeopardy reasons, not self-incrimination reasons.
 
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