Bernard Chamberlain
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The Craft Beverage Industry Expands into to the Cannabis Space and Vice Versa
Author: Jake Cormier As the markets for legal cannabis continue to expand nationwide, companies continue to develop new products to…
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Coming to Terms with the Economic Impact of the Harborside Case
Opinions released by the U.S. Tax Court in two important cases late last year have substantially changed the economic landscape…
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Oregon’s 25% Sales Tax on Early Sales
* * * Updated January 21, 2016 * * * Oregon’s the new sales tax is applicable to medical dispensaries that…
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The Ninth Circuit Applies 280E
If a tax practitioner tells you the Tax Court cases of CHAMP and Olive are singularly unfavorable to cannabis businesses,…
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280E and Oregon Cannabis Business: What is a trade or business?
Section 280E – not so simple after all Despite what your eyes are telling you, “trade or business” is actually…
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280E and Cost of Goods Sold: Can’t win for losing
Cost of Goods Sold. Deductible or not deductible? That is the 280E question. Section 280E of the Internal Revenue Code…
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Ballot Measure 91 and Local Taxes: Extended version
“I tell ya I don’t get no respect. No respect at all.” If Sections 42 and 58 of Ballot…