Utah repealed its Illegal Drug Stamp Tax Act (Utah Code 59-19), which required dealers of illegal drugs to label their products with tax stamps purchased from the Utah State Tax Commission.

As the name indicates, The Illegal Drug Stamp Tax Act mandated the collection and remittance of sales tax on illegal drugs, via the purchase of tax stamps. Under this act, "dealers" who sold illegal substance such as marijuana, narcotics and opiates, were required to purchase tax stamps as a means of paying sales tax on the drugs.

Illegal drugs had the following tax rates based on weight:

$3.50 per gram of marijuana

$200 per gram of "controlled substance," such as cocaine or heroin

$2,000 per "dosage unit" of a "controlled substance" not sold by weight

60% of the funds collected from the sale of these tax stamps went to Utah law enforcement agency for "the continued enforcement of controlled substance laws."

In addition, the act prohibited the Tax Commission from divulging any personal information about individuals who purchased tax stamps for illegal drugs.

However, "dealers" no longer have to worry about tax stamps, since Utah S.B. 243 has repealed the Illegal Drug Stamp Tax Act.