In this sentencing, the court is required to decide whether one of Defendant Ronald L. Coleman's prior convictions qualifies as a “felony drug offense” for purposes of 21 U.S.C. §§ 841(b)(1)(B) and 851.
The parties stipulate that, in 2000, Defendant was convicted of Failing to Affix a Drug Tax Stamp, in violation of Iowa Code § 453B.12 (1999) (“Prior Conviction”). The Prior Conviction stemmed from an incident in 1999, when state law enforcement officers found Defendant and his wife in possession of more than fifty grams of marijuana without an affixed drug tax stamp. PSIR at ¶ 104.
The parties disagree as to whether the Prior Conviction is a “felony drug offense” for purposes of the sentencing enhancement provisions of 21 U.S.C. §§ 841(b)(1)(B) and 851. Neither party cites any precedential cases to the court. However, the relevant statutory language, one very similar Eighth Circuit Court of Appeals case and cases from other jurisdictions foreclose Defendant's argument that his Prior Conviction is not a “felony drug offense.”
*855 Chapter 453B of the Iowa Code requires marijuana dealers to pay an excise tax on the marijuana they sell. See Iowa Code ch. 453B. Section 453B.12 makes it a felony in Iowa to fail to affix a drug tax stamp to such marijuana as evidence that they have paid the excise tax.
2 Specifically, section 453B.12 provides that “a dealer distributing, offering to sell, or possessing taxable substances without affixing the appropriate stamps, labels, or other official indicia is guilty of a class ‘D’ felony.” Iowa Code § 453B.12. “The essential elements of [Failing to Affix a Drug Tax Stamp] are (1) the defendant is a dealer, (2) who unlawfully possesses, distributes or offers to sell, (3) a taxable substance, (4) without affixing a stamp, label, or other official indicia evidencing the tax imposed by chapter 453B has been paid.” State v. White, 545 N.W.2d 552, 555 (Iowa 1996). Marijuana is a “taxable substance,” Iowa Code § 453B.1(10), and “dealer” is defined broadly as including “any person who ships, transports, or imports into [Iowa] or acquires, purchases, possesses, manufactures, or produces in [Iowa] ... [f]orty-two and one-half grams or more of processed marijuana or of a substance consisting or containing marijuana,” id. § 453B. 1(3)(b).