¶ 1. This is a review of a decision of the court of appeals reversing an order of the circuit court for Milwaukee County, Stanley A. Miller, Judge, dismissing one count of a criminal complaint charging Anthony Hicks with a violation of the controlled substance tax statute. The defendant, Hicks, argues that he has standing to raise a Fifth Amendment constitutional challenge 1 to Wis. Stats. §§ 139.87-139.96, the drug tax statutes, because he faces a criminal conviction for violation of these statutes.

¶ 2. In State v. Hall, 207 Wis. 2d 54, 557 N.W.2d 778 (1997), this court held that the drug tax stamp statute is unconstitutional. Thus, we do not reach the standing issue presented in this case, because the defendant cannot be prosecuted for being in possession of cocaine without a tax stamp. Instead, we reverse and *53 remand to the circuit court with directions to dismiss with prejudice the drug tax stamp charge.

By the Court. — Reversed and cause remanded with directions.