Monday, March 20, 2017
As noted in recent posts, my Marijuana Law, Policy & Reform seminar students, after a well-deserved Spring Break, are hearing presentations this week about marijuana reform's intersection with immigration (background here) and education (background here). If these presentations (or other realities) end up inspiring my students to want to get into the marijuana industry in the Buckeye State, a third student presentation this week has them covered. Specifically, a student this coming week is presenting on "advising a marijuana dispensary in Ohio," and here are the materials this student has assembled for the planned presentation:
Article discussing 501(C)(4) tax emption (webpage includes link to a law review article for those interested)
Posting on taxation of marijuana dispensaries (includes text of 280E as well as a link to the IRS memo regarding taxation, Memo 201504011, for further optional reading)
---- For further reading on the taxation issue: "Tax Planning for Marijuana Dealers"
Memo summarizing Ohio dispensary rules (with changes after comment period)
---- For further reading, check out the “Dispensary Rules” section of OMMCP website
For more information (not Ohio specific) about industry activity as cultivator or processor and for more general business advice, see "Marijuana Business: How to Open and Successfully Run a Marijuana Dispensary and Grow Facility" (free on Amazon’s Kindle unlimited)