canna law blog

Marijuana Taxes: The IRS On Section 280E

Almost everyone in the cannabis industry loathes Section 280E of the Federal Income Tax Code. For more on why this is the case, check out In the Wake of Marijuana Legalization, It’s Time to Repeal Section 280E.   Section 280E prevents cannabis producers, processors and retailers from deducting expenses from their income, except for those considered

canna law blog

First Marijuana Tribal Conference: Tulalip Reservation on February 27

On October 28, 2014, the United States Department of Justice issued a “Policy Statement Regarding Marijuana Issues in Indian Country.” In this memo, the DOJ stated that its eight enforcement priorities will apply “in the event that sovereign Indian Nations seek to legalize the cultivation or use of marijuana in Indian Country.” At least one

canna law blog

How Should Marijuana Be Taxed, Part II

This is part II of a two part series on marijuana excise taxes. In part I, I discussed various rationales behind excise taxes and how those rationales do or do not apply to cannabis. In this post, I will discuss how states generally handle marijuana excise taxes and how they generally should handle marijuana excise

canna law blog

How Should Marijuana Be Taxed?

This is part I of a two part series on marijuana excise taxes. In part I, I discuss rationales behind excise taxes and how those rationales do or do not apply to cananbis. In part II, I discuss how states generally handle marijuana excise taxes and how they generally should handle marijuana excise taxes. In

canna law blog

Washington, D.C. Defending Marijuana Ballot Initiative

When Washington D.C. passed Ballot Initiative 71 legalizing marijuana use and possession in the District, it was poised to legalize recreational marijuana use. However, because the District is not a U.S. state, Congress must approve the ballot initiative before it can be implemented. In December, before the District even had an opportunity to submit the

canna law blog

Federal Marijuana Resides At Ole Miss., ICYMI

Believe it or not, the federal government maintains its own marijuana crop at the University of Mississippi (commonly known as Ole Miss). It likely surprises you that one of the most conservative states in the Union, a state that was one of the last to relent to the Civil Rights Movement of the 1960s and one

canna law blog

Marijuana And Social Media: #YouCantPostThat

If you follow us on Facebook, you probably know about our ongoing saga with the social media giant over its having banned our promoting our page or our posts. Why is Facebook blocking us from promoting content from the Canna Law Blog on its pages? According to the Facebook Advertising Guidelines, and from what we have been

canna law blog

Moving Marijuana Across State Lines: Still A Felony

Now that four states have legalized recreational marijuana and another twenty or so states have legal medical marijuana regimes, we are hearing people talk about how taking their legal pot across state borders by car or by air is no big deal. Unfortunately, it is a big deal. A really big deal. It should first

canna law blog

Breaking Down Marijuana Patents

We have written many posts on marijuana branding and marijuana trademarks. In short, federal registration for trademarks on marijuana goods is generally not an option, leaving  State trademark registration as the only avenue for most trademarks in this industry. This is because Section 2(a) of the Lanham Act (basis for federal trademark law) bars registration for “immoral, deceptive, or

canna law blog

Cannabis Banking: It’s That Important

We write often about the banking challenges faced by marijuana business owners because it is a critical issue on which all of our cannabis clients agree. Denying cannabis businesses access to a legitimate banking system is bad for just about everyone. So we are always glad to be able to write about some lights in