Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Controlled Substances Tax

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The Controlled Substances tax is repealed effective Sept. 1, 2015.

The legislation repealing the controlled substances tax is House Bill 1905, 84th Regular Session (2015).

Rate Details and Other Information

Rates

Marijuana: $3.50 per gram, 4 oz. minimum; Other Substances: $200 per gram, 7 g. minimum; $2000 per 50 dosage units, 50 minimum, 50 unit increment. A partial gram or increment is treated as a whole.

Due Date

When a "dealer" imports, manufactures, produces, acquires, and/or possesses a controlled substance.

Electronic Reporting

Not at this time.

Required Plug-ins

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Microsoft Internet Explorer, Google Chrome and Apple Safari.

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