“Crack Tax” Smacked
I recently blogged about a Californian lawmaker’s startling proposal to impose sales tax on an illegal industry: the marijuana business. A week or so after I posted that piece, Tennessee’s Supreme Court struck down the state’s excise tax on illegal substances — the so-called “crack tax” — on the bizarre grounds that it was not imposed on “merchants,” but on possessors of the substances in question.
Confused? Me, too. more








