加州的大麻税：反抗与改革
加州大麻税继续困扰着这个行业。加州大麻税无疑很高（虽然不是全国最高）。事实是，这不会很快改变。几周前，我接受了KCRW的采访，经营者们对目前加州的大麻税收情况表示遗憾。他们的抱怨是有道理的，因为
大麻税、拜登计划、俄勒冈计划和你的底线
这是上周发表在波特兰《威拉米特周刊》上的一篇惊吓文章。我很喜欢那份出版物，但这篇文章提出了三个与税收有关的论断，让我觉得是错误的。在作者的辩护中，可疑的大麻税收报告是一个行业的消遣，财政上受压迫的大麻商店的叙述很有吸引力。考虑一下
我是一家国际大麻公司。我是否需要一个美国公司或有限责任公司来开展业务？
这篇博文的翻译可在下面找到：中文/法语/法语 德语/德语 西班牙语/西班牙语 我与美国以外的国际大麻公司合作，并经常接受其他想要进入美国市场或已经通过经纪人或销售人员等中介机构向美国市场销售大麻的人的询问。
补偿关键的大麻高管和雇员的正确方式是什么？用股票还是期权？
每年的这个季节，大麻企业主开始认真审视他们的年终财务状况，以确定公司的盈利情况，以及他们的雇员和其他关键人员是否以及如何与业主一起分享这些利润。一些大麻和麻类雇主确实
为什么我们喜欢Harborside IRC § 280E的上诉？
最近，我提到，除了Champ诉专员，没有一家大麻公司在《国内税收法》第280E条案件中获胜。比较著名的挫折之一是2018年的一个被称为Harborside诉专员的案件，该案件明确认定《国内税收法》第280E条符合宪法。该判决以令人难忘的一句话开始："："[Harborside]拥有什么
Cannabis Taxation: C Corp, S Corp, LLC, LLP, Partnership, Nonprofit, or Something Else for Your Cannabis Business?
One of the most fundamental questions facing any businessperson in the cannabis industry and every other industry is: “What type of business entity should I use?” This is such a loaded question that your lawyer or accountant will first respond with, “That depends,” and then they will need to ask you at least ten follow-up
Tax Court Deals Another Blow to Cannabis Management Company Model
On December 20th, U.S. Tax Court issued its opinion in Alternative Health Care Advocates et al. v. Commissioner of Internal Revenue. The long opinion details various issues related to the specific case, but we will concentrate on one relatively small piece of it. How would the Tax Court treat income paid from a marijuana retailer
Cannabis Tax Crimes: Don’t Even Think About It
Today let’s talk about Matthew Price, the Oregon marijuana businessman headed to jail for tax crimes. This story got a lot of coverage when it broke last month, partly because it was the first known tax-related prosecution for a licensed pot business owner, and partly because Price was fairly well known in Oregon. He once
California Cannabis Taxes and IRC Section 280E
In California, the first Cannabis Tax Return is due on April 30, 2018 and many of our clients are now working through the issues related to the Cannabis Cultivation and Excise Tax. In addition, many marijuana businesses must file their first 2018 estimated federal tax payment by April 17, 2018. To estimate taxable income, every
California Sales Tax: Good News for Cultivators!
California cannabis businesses are now acquiring temporary permits to enter the new cannabis marketplace made possible under MAURSCA. As part of that process, all cannabis businesses have been introduced to the California Department of Fee and Tax Administration (“CDTFA”), the agency tasked with administering the new cannabis cultivation taxes and sales tax. The CDTFA administers