deschutes county olcc dor marijuana tax litigation

Oregon Cannabis: Deschutes County Sues OLCC and DOR for a Share of Marijuana Tax Revenues

Deschutes County (“DC”) has had a contentious relationship with marijuana and, by extension, the Oregon Liquor & Cannabis Commission (“OLCC”). See here, here, here, and here. In the latest development, DC filed suit last week against the Oregon Department of Revenue (“DOR”) and the OLCC concerning distributions from the Oregon Marijuana Account. According to the

biden cannabis tax

Cannabis Taxes, the Biden Plan, the Oregon Plan and Your Bottom Line

Here is a scare article published last week in Portland’s Willamette Week. I like that publication pretty well, but the article makes a trio of tax-related assertions which strike me as wrong. In the author’s defense, suspect cannabis tax reportage is an industry pastime and the narrative of fiscally oppressed cannabis stores is attractive. Consider

Export taxes DISC election

Does My International Cannabis Business Need to Pay U.S. Federal or State Taxes?

We regularly field inquiries from international companies and existing international clients regarding U.S. cannabis business operations. This post and the two that follow will answer questions for foreign cannabis companies regarding when they need to pay U.S. federal and state income taxes, when they need to register a U.S. business entity, and what options are

China contracts that work

Why We Love the Harborside IRC § 280E Appeal

Recently, I mentioned that except for Champ v. Commissioner, no cannabis company has ever won an Internal Revenue Code § 280E case. One of the more famous setbacks was a 2018 case known as Harborside v. Commissioner, which expressly found IRC § 280E constitutional. That decision started with the memorable line that: “[Harborside] owns what

Washington Cannabis Business Sales: Avoiding Successor Tax Liability

In Washington’s closed cannabis marketplace, we see plenty of license purchases and sales, with deals structured in many creative ways, always to maximize the likelihood of regulatory approval from the Washington Liquor and Cannabis Board. Washington’s cannabis regulations are among the most stringent, consistent with Washington’s Department of Revenue’s application of Washington’s taxation statutes. Generally,