111 Iowa L. Rev. Online 39 (2026)
Abstract
As the opioid epidemic rages on, fentanyl infiltrates our borders, and drug use and trafficking increases, Iowa is utilizing various methods to combat these growing concerns. However, some of these methods are inefficient and ineffective, branding individuals as felons and forcing them to pay enormous fines. This Essay analyzes Iowa’s chapter 453B, “Excise Tax on Unlawful Dealing in Certain Substances,” and argues the statutory scheme is unsuccessful in deterring the sale of illegal drugs. Through highlighting several of chapter 453B’s weaknesses, this Essay paints a comprehensive picture of how the drug tax stamp law fails in application, provides minimal deterrence, and raises scant revenue. Instead, this Essay argues that Iowa should either repeal the law entirely, or in the event chapter 453B must remain on Iowa’s books, Iowa should amend the drug tax stamp law to funnel the dollars it does generate to alternative substance-use treatment and rehabilitation programs.