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The Resource Cannabis taxation : federal and state tax guidebook 2018

Cannabis taxation : federal and state tax guidebook 2018

Label
Cannabis taxation : federal and state tax guidebook 2018
Title
Cannabis taxation : federal and state tax guidebook 2018
Subject
Language
eng
Summary
This book addresses both federal and state tax guidance on the taxation of marijuana, cannabis, or related products. The publication provides an overview of federal taxation policies related to cannabis, specifically Code Sec. 280E, the interplay between Code Sec. 280E and other code sections, and any legal issues therein related. The bulk of the publication is a state-by-state survey of how marijuana or cannabis is taxed and how manufacturers, distributors and retailers of cannabis are taxed differently. On the federal level, the issues tend to be fairly broad. There is no direct taxation of cannabis at the federal level, so the issues turn on how cannabis is treated differently from any other business. Effectively, the federal government has wavered in how it treats cannabis, from respecting states' rights to determine legality to treating it as an illegal narcotics trade. On the state level, over the past few years, a large and growing number of states have expanded the legality of marijuana or cannabis, some continuing to keep it as an illegal narcotic, some allowing it for medicinal purposes and some allowing it for recreational use. As with a broad spectrum of legal treatment, there comes a broad spectrum of tax treatment, with each state that allows some limited or unlimited use of cannabis enacting tax provisions that are all different
Geographic coverage
North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • illegal activity
  • deductions
  • accounting
  • state tax
  • federal tax
  • sales tax
  • use tax
Label
Cannabis taxation : federal and state tax guidebook 2018
Instantiates
Publication
Extent
v, 57 p.
Isbn
9780808049067
Label
Cannabis taxation : federal and state tax guidebook 2018
Publication
Extent
v, 57 p.
Isbn
9780808049067

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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