Tax Rates

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Excise Tax on Marijuana and Controlled Substances
  5. Tax Rates

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A tax is imposed on marijuana and controlled substances as defined in Code Section 48-15-2 at the following rates:

  1. On each gram of marijuana, or each portion of a gram, $3.50;
  2. On each gram of controlled substance, or portion of a gram, $200.00; and
  3. On each ten dosage units of a controlled substance that is not sold by weight, or portion thereof, $400.00.

(Code 1981, §48-15-6, enacted by Ga. L. 1990, p. 1231, § 1.)


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