One of the most frustrating issues facing the US’s burgeoning cannabis industry has been the inequitable tax treatment that cannabis businesses face as compared to other industries. The IRS’s guidance for one section of the tax code – Section 280E – has particularly frustrated the cannabis industry. Section 280E generally bars businesses “trafficking” in controlled...

All signs look favorable for the legalization of adult-use marijuana in Rhode Island in 2021. For many years, the legislative session in January started out with the same optimism, but then hope would fade out as other concerns would prevail, or as other, more pressing issues took precedence. But 2021 feels different. What makes this...

The U.S. Department of Agriculture (USDA) on January 19, 2021 published its finalized federal regulations governing the cultivation of hemp. This comes two years after the crop was legalized at the federal level through the 2018 Farm Bill, which required USDA to develop rules for an industrial hemp program. Since then, USDA has released various...

Last month, the Massachusetts Cannabis Control Commission (CCC) approved the creation of two types of delivery licenses for adult-use marijuana: delivery operator and courier. The licenses will initially be available only to social equity program participants and to economic empowerment applicants. The CCC’s new rules create two types of delivery licenses. A “marijuana delivery operator”...