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Tax hurdles - cannabis business struggles with 280E

Tax hurdles - cannabis business struggles with 280E


By Blake Jackson

Despite a strong first year, Buffalo's first cannabis dispensary, Dank, is bracing for a hefty tax bill come tax season. This unexpected burden stems from a federal tax code provision that disproportionately impacts businesses operating in legal-but-federally-illegal industries, like cannabis.

Section 280E of the Internal Revenue Code restricts deductions for businesses deemed illegal by federal law. This means cannabis businesses, even in states where marijuana is legal for recreational use, cannot deduct normal business expenses from their taxable income.

For Dank's owner, Aaron Van Camp, this translates to a significantly higher tax liability compared to other businesses. The dispensary's bank account can't hold enough to cover the upcoming tax bill, necessitating creative financial solutions.

Van Camp isn't alone. The entire New York cannabis industry faces this tax hurdle. To navigate the complexities, Dank hired a specialized tax consultant, a service many new cannabis business might require. However, these consultants come at a steep price – thousands of dollars per month.

Van Camp's hope is that his proactive approach, including following tax regulations meticulously, will serve as a model for the young industry. He worries that many new businesses might underestimate their tax obligations under Section 280E.

There's a potential bright spot on the horizon, though. Federal legalization or rescheduling of cannabis could eliminate the issue entirely. The upcoming presidential election might influence the pace of change, particularly if the current administration prioritizes easing cannabis restrictions.

Van Camp remains optimistic that federal policy will eventually catch up with state legalization, offering much-needed tax relief and stability to the cannabis industry.

Photo Credit: gettyimages-jessicahyde

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