- The Rhode Island individual income tax return form features emoticons. A smiley face appears on the “Amount Overpaid” (refund) line, while a frowny face is shown on the “Total Amount Due” line.
- Nebraska taxes the sale of illegal controlled substances. The state’s law says drug dealers must buy drug tax stamps at the rate of $100 per ounce of marijuana, $150 per gram of controlled substances, or $500 per 50 dosage units of controlled substances that aren’t sold by weight.
- Indiana has several strange food taxes. Marshmallow crème is tax exempt but marshmallows are not. Icing in tubes and containers of frosting are exempt, but cake decorations are not.
- Florida has a “greenbelt law” that before it was strengthened over the years was widely open to abuse. The law provided tax breaks for farms and ranchers, so property developers took to renting cows to avoid paying taxes while preparing their land for building. Even Disney World took advantage.
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