From the Lawrence Daily Journal-World for March 4, 1989:

The state of Kansas could tax illegal drugs and require drug dealers to buy a stamp to prove they had paid the tax, according to ruling by the state Supreme Court. In a unanimous decision, the court said a 1987 state law did not violate a dealer’s constitutional rights because it provided a reasonable protection from self-incrimination. The Legislature had passed the law in hope of giving law enforcement officials another way to fight drug trafficking. Under the law, people possessing an ounce or more of marijuana or one gram or more of other illegal substances could be charged with tax evasion if they had not purchased the tax stamps and paid the tax to the state. The tax was $99 on an ounce of marijuana and $200 on a gram of cocaine and other controlled substances. The law required Kansas Department of Revenue employees to keep information about tax-stamp buyers confidential so that state law enforcement officials could not obtain it. The state had sold very few stamps so far, mostly to collectors, and had garnered only about $2,500 from the tax. However, it had issued $9.5 million in assessments against accused drug traffickers and was planning to issue more. “This will be just one more tool the state has in fighting the problem,” said Kansas Revenue Secretary Ed Rolfs.