State v. Baehler

TERNUS, Justice.

The defendant, Robert Baehler, asks the court to reconsider its previous decision in State v. Lange, 531 N.W.2d 108 (Iowa 1995), holding that Iowa’s drug tax is not a criminal penalty so as to trigger the protection of the Double Jeopardy Clause. See generally Iowa Code ch. 453B (1997) (imposing an excise tax on dealers who acquire, purchase, possess, manufacture, or produce specified illegal substances in this state). Although we have reviewed decisions from other states rendered since our Lange opinion in which courts have held that a drug tax is punishment, we find no basis…