Form MDT-1 Instrucons
General Informaon
All tax obligors (dened below) must
comply with the provisions of Minnesota
Statutes, Chapter 297D.
If you are a tax obligor, you may le in per-
son or by mail and you must le immedi-
ately after receiving the substance. You do
not have to provide your name or address
when purchasing the stamps. However, if
you apply by mail, we need this informa-
tion to return the stamps to you.
You may not bring any controlled substanc-
es into Minnesota unless a controlled sub-
stance tax stamp is attached to containers
used to transport the substance. If you bring
in more than one pacakge, or if a shipment
is subdivided into smaller-sized lots, you
must afx a stamp to each package.
Stamps will be sold in denominations deter-
mined by package size.
You may pay by cash, or certied check or
money order payable to Minnesota Rev-
enue. We will not accept a personal check.
If you send cash, it is at your own risk.
All information is condential. No infor-
mation contained in a report or a return
required by the commissioner of revenue
under M.S. 297D can be used in a criminal
court proceeding, unless the information is
independently obtained, except in connec-
tion with a court proceeding involving taxes
you owe under the statute.
The commissioner of revenue or designated
agent may examine your books, records,
papers and memorandum to make sure you
paid the right about of tax.
Denions
Tax Obligor is a person who, in violation
of Minnesota law, manufactures, produces,
ships, transports or imports into Minnesota
or in any manner acquires or possesses
more than 42 1/2 grams of marijuana or 7
or more grams of any controlled substance
or 10 more dosage units of any controlled
substance which is not sold by weight.
Medical Cannabis is cannabis provided to
a registered patient taken as a liquid, pill,
or by vaporizing. (M.S. 152.22, subd. 6)
Marijuana and controlled substance taxes
do not apply to medical cannabis.
Buying Marijuana and Controlled Sub-
stance Tax Stamps is not required for medi-
cal cannabis.
Controlled Substance is any drug or
substance, whether real or counterfeit, that
is held, possessed, transported, transferred,
sold or offered to be sold in violation of
Minnesota laws. (M.S. 152.01, subd. 4).
Controlled substance does not include
marijuana.
Marijuana is any marijuana, real or
counterfeit, is held, possessed, transported,
transferred, sold or offered to be sold in
violation of Minnesota laws. (M.S. 152.01,
subd. 9).
Informaon and Assistance
You may also purchase stamps anonymous-
ly at our St. Paul ofce. We are located at
600 North Robert Street in St. Paul. Stop at
the front desk in the lobby. You will not be
asked to sign in.
If you have questions, call:
651-556-3060
Or write to:
Special Taxes Division
Mail Station 3331
St. Paul, MN 55146-3331
Line Instrucons
Line 1
Package sizes (other than dosage units)
must be in grams. If marijuana or any
controlled substance are in weights other
than grams, use the conversion table on this
page to convert the weight of the package
to grams.
For controlled substances not sold by
weight, ll in the number of dosage units
per package in Column C.
Line 6
Add the amounts in Columns A, B and C of
line 5 and ll in the total on line 6. Round
the amount to the nearest whole dollar. This
is the amount due for controlled substance
tax stamps.
Make the certied check or money order
payable to: Minnesota Revenue.
We will not accept a personal check.
Conversion table
1 ounce = 28.35 grams
1 kilogram = 1,000 grams
1 gram = 0.03527 ounces
1 pound = 16 ounces
1 kilogram = 2.2046 pounds
1 pound = 0.4536 kilograms
Examples:
If the size of the package is 3 ounces, you
would enter 85.05 in Column A:
3 (ounces) x 28.35 = 85.05 grams
If the size of the package is 1 pound, 4
ounces, you would enter 567 in Column A:
(16 + 4) ounces x 28.35 =
20 (ounces) x 28.35 = 567 grams
If the size of the package is 2 kilograms, you
would enter 2,000 in Column A:
2 (kilogram) x 1,000 = 2,000 grams
