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What is the unauthorized substances tax?

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What is the unauthorized substances tax?

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The unauthorized substances tax is a state excise tax levied on controlled substances (marijuana, cocaine, crack, methamphetamine, etc.) and certain illicit alcoholic beverages (untaxed liquors and spirits).

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The unauthorized substances tax is an excise tax on controlled substances (marijuana, cocaine, etc.), illicit spirituous liquor (“moonshine”), mash and illicit mixed beverages.

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