Since the Tax Court’s decision in CHAMP v. Commissioner, cannabis businesses have rarely snagged a tax victory. The Tax Court’s decisions in Patients Mutual v. Commissioner and Alternative Healthcare Advocates v. Commissioner, issued in November and December 2018, respectively, adds to the pile of crushing losses for cannabis business owners. What is §280E and what how…
On February 12, 2019, we discussed the Los Angeles Department of Cannabis Regulations (“DCR”) recommendations to the City’s Rules, Elections, and Intergovernmental Relations Committee (the “Committee”) regarding Phase III of the cannabis business licensing process. This is a brief update to that original post. On February 15, 2019, Kat Packer presented the DCR’s recommendations to…
In December 2017, California’s three cannabis licensing authorities – the Bureau of Cannabis Control (“BCC”), the California Department of Public Health (“CDPH”), and the California Department of Food & Agriculture (“CDFA”) – adopted emergency cannabis regulations designed to “clarify and make specific licensing and enforcement criteria for commercial cannabis businesses under the Medicinal and Adult-Use…
On February 8, 2019, the Los Angeles Department of Cannabis Regulation (“the DCR”) issued a report to the City’s Rules, Elections, Intergovernmental Relations Committee (the “Committee”) recommending a number of amendments to the City’s cannabis program that it believes will make the licensing process more efficient, transparent and equitable. The ten-page report signals a significant…
Tequila from Mexico, Roquefort cheese from France…cannabis from Humboldt?!  Consumers around the world place great importance on the place of origin for many agricultural products, foodstuffs, wine and spirit drinks, handicrafts, and industrial products.  This trend holds true in the cannabis industry. Many in cannabis companies recognize the importance of promoting the geographic origin, otherwise…
It is important for all commercial cannabis business operators to be well-versed in the tax requirements they will be subject to. The California Department of Tax and Fee Administration (CDTFA) has made clear that each commercial cannabis business that sells cannabis or cannabis products must register with the CDTFA for a seller’s permit, and must…
On December 20, 2018, the Agricultural Improvement Act (“AIA”) of 2018 was signed into law. Among the changes made within the AIA was the long-awaited legalization of industrial hemp. The AIA removes hemp (defined as cannabis and derivatives of cannabis with less than 0.3% THC on a dry weight basis) from the Controlled Substances Act…
Texas Lawmakers Introduce a Record Number of Marijuana Bills So far, state legislators have introduced a record-setting – 51 – marijuana related bills. The movement for marijuana law reform is strong in Texas! Of the many bills filed, Rep. Joe Moody’s HB 63 was the first to be heard in committee earlier this week. HB 63 would institute a simple…
Representative Joe Moody’s House Bill 63 was considered by the Criminal Jurisprudence Committee on Monday evening, including hours of outstanding testimony from those who support the bill! Supporters included judges, current and former prosecutors, law enforcement, an addiction specialists, victims of arrest for small amounts of marijuana, a representative from Rice University’s Baker Institute, the Republican…
Bipartisan support grows and advocates, including several former members of law enforcement, prepare to testify in support of reduced penalties for low-level marijuana possession AUSTIN -Today at the Capitol, the House Criminal Jurisprudence Committee will hold a hearing on Rep. Joe Moody’s House Bill 63, which would institute a civil penalty for low-level marijuana possession.…