california cannabis tax & payment guide · v2.0 published: 1/31/2018. 3 cannabis tax fast facts...

CALIFORNIA CANNABIS TAX & PAYMENT GUIDE

ADVICE FOR

DISTRIBUTORS

RETAILERS

CULTIVATORS

MANUFACTURERS

2

Expert navigation of the complex tax and payment requirements of California’s emerging cannabis market is a priority for all cannabis businesses. The experienced advisors at ELLO have assembled this guide to provide instruction to help you through every stage of the cannabis sales lifecycle.If you have any questions about cannabis tax and payments, or would like a consultation from ELLO, please reach out to us at www.ELLOInsights.com/contact.

This publication contains information in summary form, current as of the date of publication. The information herein is intended as guidance and should not be considered as a substitute for professional advice. Regulations are subject to change and interpretation. For additional guidance, please contact MGO LLP | ELLO LLC to discuss these matters in the context of your particular circumstances.

We accept no responsibility for any loss or damage sustained by your reliance on the information contained in this publication.

v2.0 Published: 1/31/2018

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CANNABIS TAX FAST FACTS

Starting January 1, 2018, two new taxes from the California Department of Tax and Fee Administration (“CDTFA” formerly BOE) will be affecting cannabis business operations.

Excise TaxAn excise tax of 15% is imposed upon purchasers of cannabis and cannabis products (“cannabis/products”). Retailers are required to pay the excise tax to the distributor based on the average market price of a retail sale. The retailer can recoup the excise tax by collecting it in the sale to the final purchaser.

The “average market price” is determined by the type of transaction (arm’s length or non-arm’s length) that occurred when the seller sold the product to the retailer.

An “arm’s length transaction” is a sale that reflects fair market price in the open market between two informed and willing parties. In an arm’s length transaction, the average market price means the average retail price determined by the wholesale cost of the cannabis/products sold or transferred to a cannabis retailer, plus a markup rate of 60%.

The markup is determined by the CDTFA on a biannual basis in six-month intervals. A special notice will be mailed to cannabis businesses informing them of the markup rate. This information will also be posted on the CDTFA’s Special Taxes and Fees rate page.

In a non-arm’s length transaction, the average market price means the cannabis retailer’s gross receipts from the retail sale of the cannabis/products.

Cultivation TaxThe cultivation tax is imposed upon cannabis cultivators for all harvested cannabis that enters the commercial market. Cannabis cultivators are required to pay the cultivation tax to either their distributor or their manufacturer. Rates are as follows:

• $9.25 per dry-weight ounce of flower that enters the commercial market

• $2.75 per dry-weight ounce of leaves that enter the commercial market

• $1.29 per ounce of fresh cannabis plant that enters the commercial market

Cannabis has “entered the commercial market” when the cannabis/product have completed and comply with all quality assurance, inspection, and testing requirements

Beginning Jan 1, 2020, the CDTFA is required to annually adjust the cultivation tax rates to account for inflation. Cultivation tax rates will be posted on the CDTFA’s Special Taxes and Fees rate page.

Distributors must collect the excise tax from retailers and the cultivation tax from cultivators or manufacturers. Distributors must report and pay the cannabis excise tax and the cultivation tax to the CDTFA.

Sales and Use Tax on PurchasesPurchases that will be resold can be purchased without paying sales or use tax by providing the seller a valid and timely resale certificate. Sales tax will apply on the sale price if you sell the product at retail.

Use tax will apply to products purchased for resale, but given away as a gift or internally consumed. This tax will be based on the purchase price, and is the same rate as the sales tax rate in effect at the location of use. Use tax should be reported and paid to the CDTFA on your sales and use tax returns.

For example, if you issue a resale certificate when purchasing a pipe, but instead gift it to someone, you owe the use tax based upon its purchase price.

FYICash payments for sales taxes and excise taxes will continue to be accepted, by appointment only, and with prior approval from the CDTFA.

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GUIDANCE FOR DISTRIBUTORS

CANNABIS DISTRIBUTOR SALES GUIDE

Distributors play a central role in the business cycle for cannabis operations, being responsible for both moving cannabis/products between operators, and also for collecting cultivation and excise taxes and remitting them to the CDTFA.

DISTRIBUTOR

RESALE CERTIFICATE?

YES

FILE SALESTAX RETURN?

YES

CANNABISTAX?

YES

COLLECTSALES TAX?

NO REQUIREDDOCUMENTATION

MANUFACTURER

RETAILER

CULTIVATORDistributor Collects Cultivation Tax from Manufacturer & Cultivator• $9.25 per dry-weight ounce of flower• $2.75 per dry-weight ounce of leaves• $1.29 per ounce of fresh cannabis plantNOTE: Distributor ultimately remits Cultivation Tax to CDTFA

Collect Resale Certificates and File Sales Tax Returns!It is extremely important to obtain timely valid resale certificates to support your resale sales. If no timely valid resale certificate is provided, the sale is presumed to be taxable, and you must report and pay the sales tax to the CDTFA.Even if all your sales are not subject to sales tax and you collect the proper resale certificates, you are still required to file a return and report your activities to the CDTFA. Simply indicate on the return that you made no taxable sales if this is the case.

Retailer Pays Excise Tax to Distributor (15% of average market price )NOTE: In an arm’s length transaction, average market price is wholesale cost plus a 60% mark-up. Collect the excise tax from retailer on or before 90 days after you sell or transfer the product.In a non-arm’s length transaction, average market price is the gross receipts from the sale. Collect the excise tax from retailer on or before 90 days after you sell or transfer product to the retailer, or at the time of the retail sale by the cannabis retailer, whichever is earlier.

Sale to RetailerInvoice/receipt showing:• Licensee receiving the product.• Distributor from which the product originates,

including the associated unique identifier.• Amount of cannabis excise tax.Purchase from SupplierInvoice/receipt showing:• Licensee receiving the product• The cultivator from which the product

originates, including the associated unique identifier

• Amount of cannabis cultivation tax

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ESSENTIAL INFORMATION FOR DISTRIBUTORS

Excise Tax CollectionIn an arm’s length transaction, you must collect the excise tax from the retailer on or before 90 days after you sell or transfer the cannabis/product to the retailer.

In a non-arm’s length transaction, you must collect the excise tax from the retailer on or before 90 days after the sale or transfer the cannabis/product to the retailer, or at the time of the retail sale by the cannabis retailer, whichever is earlier.

You must provide an invoice, receipt, or similar document to the cannabis retailer that identifies:

� The licensee receiving the product.

� The distributor from which the product originates, including the associated unique identifier.

� The amount of cannabis excise tax.

Cultivation Tax CollectionYou must collect the cultivation tax from cultivators when the cannabis has entered the commercial market. Cannabis has “entered the commercial market” when the cannabis/products have completed and comply with all quality assurance, inspection, and testing.

You must collect the cultivation tax from manufacturers when cannabis product is first sold or transferred to you for quality assurance, inspection, and testing.

A cannabis distributor is an entity who procures, sells, and/or transports cannabis between licensed cannabis businesses, such as a cultivator, manufacturer, or retailer. The CDTFA requires distributors to:

� Hold a valid CA seller’s permit if making sales of product in California.

� Register with the CDTFA for a cannabis tax permit. (This is separate from the sellers permit.)

� Collect the cannabis cultivation tax from cultivators and/or manufacturers from whom you receive cannabis/products.

� Collect the cannabis excise tax from cannabis retailers you supply (sell and/or transport) with cannabis/products.

� Provide an invoice or receipt to the business from which you collect the cultivation tax and the cannabis excise tax.

� E-file both your sales & use tax and cannabis tax returns and pay the amounts due to the CDTFA.

In addition, distributors should:

� Obtain a distributor license issued by the Bureau of Cannabis Control with the California Department of Consumer Affairs.

� Contact your city and/or county government office for information on local licenses you may be required to obtain.

You must provide an invoice, receipt, or other similar document to the cultivator or manufacturer that identifies:


� The cultivator from which the product originates, including the associated unique identifier.

� The amount of cannabis cultivation tax.

Sales Tax CollectionEven if your sales are not subject to sales tax, you are still required to file timely sales taxes returns and report your activities to the CDTFA.

When you sell cannabis/products to a customer (ie, cannabis retailer), and the customer provides you with a valid and timely resale certificate, the sale is not subject to sales tax.

When a cannabis retailer contracts directly with a cultivator or manufacturer to purchase cannabis/products which you transport, you are not making a sale of cannabis, and your transport of the cannabis/products is not subject to sales tax.

Every sale or transport of cannabis/products from one licensee to another licensee must be recorded on a sales invoice or receipt. Maintaining good books and records will help you keep track of your sales and purchases, and assist you in preparation and filing or your sales and use tax return.

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GUIDANCE FOR RETAILERS

Retailers represent the last stage of the cannabis business cycle and are the most visible, consumer-facing operator in the industry. With significant foot traffic, stock on hand, and elevated attention from their community, retailers should expect scrutiny and optimize operations to meet regulatory standards.

CANNABIS RETAILER SALES GUIDE

Collect Resale Certificates and File Sales Tax Returns!

It is extremely important to obtain timely valid resale certificates to support your resale sales. If no timely valid resale certificate is provided, the sale is presumed to be taxable, and you must report and pay the sales tax to the CDTFA.

Even if all your sales are not subject to sales tax and you collect the proper resale certificates, you are still required to file a return and report your activities to the CDTFA. Simply indicate on the return that you made no taxable sales if this is the case.

RETAILER

RESALE CERTIFICATE?

NO

COLLECTSALES TAX?

YES and NOCDTFA TAX?

YES


YES REQUIREDDOCUMENTATIONCONSUMER

DISTRIBUTORRetailer Pays Excise Tax to Distributor upon Delivery• 15% cannabis consumption taxNOTE: In an arm’s length transaction, pay the excise tax to distributor on or before 90 days after product is sold or transferred.In a non-arm’s length transactions pay the excise tax to distributor on or before 90 days after product is sold or transferred to the retailer, or at the time of the retail sale, whichever is earlier.

Sales tax on adult-use only. No sales tax charged for medical cannabis sales.

Consumer Pays Excise Tax to Retailer• 15% cannabis

consumption tax

Purchaser (Consumer)

For medical sales, patients or primary caregivers must present a valid MMIC card issued by the California Department of Public Health.

All consumers must present a valid ID verifying their date of birth.

Seller (Retailer)

Invoice / sales receipt clearly showing the amount of Excise tax, and including the phrase: "The cannabis cultivation tax and excise taxes are included in the total amount of this invoice."

For medical sales, the name of the MMIC cardholder, and the nine-digit MMIC ID number and expiration date.

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ESSENTIAL INFORMATION FOR RETAILERS

In addition, retailers should:

� Obtain a retail license issued by the Bureau of Cannabis Control with the California Department of Consumer Affairs.


Cannabis Excise TaxAn excise tax of 15% is imposed upon purchasers of cannabis/products. Retailers are required to collect the tax from the purchaser based on the average market price of any retail sale and pay it to their cannabis distributor.

As a retailer, you are required to collect the excise tax from your customers and pay the excise tax to your distributor. No cannabis/products may be sold unless the excise tax is paid by the purchaser at the time of the sale.

SalesYour sales of cannabis/products are generally subject to sales tax, except for valid medical sales (see medical cannabis exemption information). Beginning January 1, 2018, your sales of all cannabis/products, including medical cannabis, will also be subject to the 15% excise tax. The 15% excise tax amount should be included in the calculation of the total amount subject to sales tax.

A cannabis retailer is an entity who sells cannabis/products directly to a consumer. The CDTFA requires retailers to:

� Hold a valid CA seller’s permit.

� Charge and collect sales tax on your taxable retail sales of cannabis/products, and other products.

� E-file your sales & use tax returns and pay the amounts due to the CDTFA.

� Charge and collect the cannabis excise tax from your customers who purchase cannabis/products (effective January 1, 2018).

� Pay to your distributor the cannabis excise tax you collected. DO NOT remit cannabis excise tax on your sales and use tax return.

� Provide your customer with an invoice, receipt, or other document that displays the cannabis excise tax separately from the list price, the price advertised on the premises, the marked price, or other price.

� Include on your invoice, receipt, or other document you provide to your customer the statement: “The cannabis cultivation tax and excise taxes are included in the total amount of this invoice.”

FYIIt is extremely important to obtain timely valid resale certificates to support your resale sales. If no timely valid resale certificate is provided, the sale is presumed to be taxable, and you must report and pay the sales tax to the CDTFA.

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A retailer has the option to collect sales tax reimbursement from its customers. It is not mandatory. Regardless of whether or not you collected sales tax reimbursement from your customers, you as the retailer are liable for the sales tax on taxable sales, and you must report and pay the tax to the CDTFA on your sales and use tax return. If sales tax is included in the sale price, you must post a sign notifying your customers that sales tax is included in the sales price. If signage is not posted on the premises visible to the customer, then sales tax will be based on the sales price and added to the receipt.

Medical Cannabis Sales and Use Tax ExemptionsCertain sales of medicinal cannabis are exempt from sales and use tax. The medical cannabis exemption applies to the retail sales of medicinal cannabis, medicinal cannabis concentrate, edible medicinal cannabis products, or topical cannabis as those terms are defined in the California State Business and Professions code section 26001.

FYIThe retail sale of cannabis accessories, such as pipes, rolling machines, vape pens (without cannabis), rolling papers, shirts, hats, books, and magazines are subject to sales tax, but not the 15% excise tax.

• Balms

• Buds and flowers

• Capsules

• Edibles

• Extracts

• Gum

• Hash

• Infused feminine hygiene products

• Lotions

• Oils

• Plants and clones

• Pre-rolls

• Teas

• Tinctures

• Tonics

• Topicals

• Waxes

The list above is not comprehensive. If you have questions about a product that is not included here, you may contact the CDTFA’s Customer Service Center at 800-400-7115.

Delivery charges are generally taxable when retailers make deliveries with their own vehicles. However, delivery-related charges may be nontaxable, or partially taxable, when you ship using a common or contract carrier. For more information, see the BOE’s Publication 100, Shipping & Delivery Charges.

Generally, the retail sales of the following cannabis/products are subject to both the sales tax and the 15% excise tax

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To obtain the exemption, qualified patients or their primary caregiver must furnish their valid Medical Marijuana Identification Card (“MMIC”) issued by the California Department of Public Health and a valid government-issued ID.

To properly claim the sales and use tax exemption for medical cannabis sales, you should not collect sales tax reimbursement on the qualifying exempt sales of medicinal cannabis. In addition, you should claim a deduction on your sales and use tax return for the qualifying exempt medicinal cannabis sales.

Medical cannabis retailers that make qualifying exempt sales and claim the deduction on their sales and use tax return should maintain the following records (either physical or electronic) for each transaction:

� The purchaser’s nine-digit ID number and expiration date, as shown on the qualified patient’s or primary caregivers’ unexpired MMIC, and;

� The related sales invoice or other original record of sale.

A valid MMIC is issued by the California Department of Public Health (CDPH), and includes the following:

� Issued by the “State of California” with the state seal.

� States either “Patient” or “Caregiver.”

� Patient’s or primary caregiver’s photo.

� Nine-digit ID number.

� CDPH website to verify ID number.

� Expiration date.

� County that issued card with phone number.

� Retailers may verify the validity of the nine-digit ID number on the CDPH website.

Consignment SalesYou are responsible for obtaining a seller’s permit and reporting and paying sales tax on the retail selling price of consignment sales.

When you have possession or control of the item you are selling, and can transfer ownership or use of the item to the buyer without further action on the part of the owner, you are considered the retailer of the item.

For example, your store accepts pipes and accessories to sell on consignment. You agree to sell the products, but will not pay for the product unless it sells. Your agreement authorizes you to sell the products and transfer ownership to the buyer. You are considered the retailer of the accessories you sell in this way, and must pay sales tax based on the retail selling price.

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GUIDANCE FOR CULTIVATORS

Cultivators are where the cannabis industry begins. All cultivators should strictly track their sales, resale certificates, and documentation to ensure continued growth.




CULTIVATOR

RESALE CERTIFICATE?

YES

COLLECTSALES TAX?

NO

CANNABISTAX?

YES


YES

RESALE CERTIFICATE?

YES

COLLECTSALES TAX?

NO

CANNABISTAX?

YES


YES

REQUIREDDOCUMENTATION

MANUFACTURER

CAN I SELL?

YES

NO

YES

RETAILER

DISTRIBUTOR

Collect from Manufacturer

Collect from Distributor

Pay Cultivation Tax to Manufacturer/Distributor• $9.25 per dry-weight ounce

of flower• $2.75 per dry-weight ounce

of leaves• $1.29 per ounce of fresh

cannabis plantNOTE: Distributor ultimately remits Cultivation Tax to CDTFA

Purchaser (Manufacturer)

Invoice/receipt showing:

1) Licensee receiving the product.

2) Cultivator from which the product originates, including the associated unique identifier.

3) Amount of cannabis cultivation tax.

Purchaser (Distributor)





Seller (Cultivator)

Not CDTFA-specified, ELLO recommends invoice/receipt showing:


2) Cultivator from which the product originates.

3) Amount of cannabis cultivation tax. Include unique identifiers for all licensees.

CULTIVATOR SALES GUIDE

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ESSENTIAL INFORMATION FOR CULTIVATORS

Cannabis Cultivation TaxEffective January 1, 2018, a tax on cultivation of cannabis (including medicinal cannabis and adult-use cannabis) is imposed on cultivators at a rate of:

• $9.25 per dry-weight ounce of flower that enters the commercial market

• $2.75 per dry-weight ounce of leaves that enter the commercial market

• $1.29 per ounce of fresh cannabis plant that enters the commercial market

The cannabis cultivation tax is imposed on the cultivator. As a cannabis cultivator, you are responsible for the payment of the cannabis cultivation tax to your distributor or manufacturer. The tax is due on all harvested cannabis that enters the commercial market. No cannabis may be sold unless the cannabis cultivation tax has first been paid.

The cultivation tax applies to all harvested cannabis that enters the commercial market. Cannabis has “entered the commercial market” when the cannabis/product have completed and comply with all quality assurance, inspection, and testing requirements.

A cannabis cultivator is an entity that is engaged in the business or planting, growing, harvesting, drying, curing, grading, or trimming cannabis. The CDTFA requires cultivators to:


� Pay the cultivation tax to your distributor or manufacturer.

� E-file your sales & use tax returns and pay the amounts due, if any, to the CDTFA.

� Even if you do not make taxable sales of cannabis, you are still required to file a return indicating your total sales with your claimed nontaxable or exempt sales during that particular reporting period.

In addition, cultivators should:

� Obtain a cultivation license issued by the California Department of Food and Agriculture.


As a cultivator, if the first transfer or sale of unprocessed cannabis is to a manufacturer, and not a distributor, the manufacturer is required to collect the cultivation tax from you at the time of the first sale or transfer of the unprocessed cannabis. The cultivation tax you pay to a manufacturer will be passed on to a distributor for payment to the CDTFA.

SalesWhen you sell cannabis to a customer, such as a distributor, manufacturer, or retailer who provides you with a valid and timely resale certificate, the sale is not subject to sales tax; however it is subject to the cannabis cultivation tax.

It is extremely important that you obtain timely valid resale certificates to support your resale sales. If no timely valid resale certificate is provided, the sale is presumed to be taxable, and you must report and pay the sales tax to the CDTFA.

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PurchasesGenerally, most of the products you purchase for use in your business are subject to sales or use tax. However, purchases of certain supplies may not be taxable, whereas purchases of other products may qualify for a partial exemption.

Supplies, Equipment, and other Business Expenses:

• Purchases of products for use in your business (computers, pesticides, work gloves, etc) are subject to sales or use tax at the time of purchase.

• California provides for a partial exemption of sales and use tax related to qualifying farming machinery and equipment. For detailed information about these partial exemptions, see Regulation 1533.1, Farm Equipment and Machinery: and Publication 66, Agricultural Industry.

• Normally, your vendor is responsible for collection of sales tax on taxable sales. However, if you purchase from an out-of-state seller that does not collect the California sales tax, the sale is generally subject to use tax and you must report the purchase price on your sales and use tax return (under “Purchases Subject to Use Tax”) and pay the use tax due when you file your return.

Seeds, Plants, Clones, and Fertilizers:

• Sales and use tax does not apply to your purchases or seeds, plants, and clones when the products grown from them will be resold as part of your regular business activities.

• Sales tax does not apply to the sale of specified fertilizer to be applied to land or in foliar applications, provided the fertilizer is used to produce products for sale. All other sales of fertilizer are taxable.

• For more information, see Regulation 1588, Seeds, Plants and Fertilizer and Publication 66, Agricultural Industry.

FYIDistributors are required to collect the cultivation tax from cultivators upon entry to the commercial market.

13

GUIDANCE FOR MANUFACTURERS

Manufacturers represent an essential link between cultivators, distributors, and retailers. As an intersection between these operators, it is important that manufacturers maintain detailed records tracking resale certificates and taxes paid and owed.

MANUFACTURERS SALES GUIDE




MANUFACTURER

RESALE CERTIFICATE?

YES

COLLECTSALES TAX?

NO

CANNABISTAX?

YES


YES REQUIREDDOCUMENTATIONDISTRIBUTOR

CAN I SELL?

YES

NO

NO

RETAILER

CULTIVATOR

Collect from Manufacturer

Pay Cultivation Tax (collected from Cultivator) to Distributor• $9.25 per dry-weight ounce

of flower• $2.75 per dry-weight ounce

of leaves• $1.29 per ounce of fresh

cannabis plant.NOTE: Distributor ultimately remits Cultivation Tax to CDTFA

Purchaser (Distributor)





Seller (Manufacturer)

Not CDTFA-specified, ELLO recommends invoice/receipt showing:

1) Licensee receiving the product

2) Cultivator from which the product originates


Include unique identifiers for all licensees

14

ESSENTIAL INFORMATION FOR MANUFACTURERS

In addition, manufacturers should:

� Obtain a manufacturer license issued by California Department of Public Health.


Cannabis Cultivation TaxAs a cannabis manufacturer, you are required to collect the cannabis cultivation tax from cultivators when the unprocessed cannabis is first sold or transferred to you. You must then pay the cultivation tax collected to your distributor when the cannabis or cannabis products are transported for distribution.

You must provide an invoice, receipt, or other similar document to the cultivator that identifies:


� The cultivator from which the product originates, including the associated unique identifier.

� The amount of cannabis cultivation tax.

A cannabis manufacturer is an entity who produces or prepared cannabis or cannabis products at a fixed location, that packages or repackages cannabis or cannabis products, or labels or relabels its container. The CDTFA requires manufacturers to:


� Collect the cannabis cultivation tax from cultivators from whom you receive unprocessed cannabis and provide the cultivator with a receipt.

� Pay the cultivation tax collected from cultivators to your distributor.

� E-file your sales & use tax returns and pay any amounts due to the CDTFA. Even if you do not make taxable sales of cannabis, you are still required to file a return indicating your total sales with your claimed nontaxable or exempt sales during that particular reporting period.

FYIWhen selling to a distributor or retailer with a valid and timely resale certificate, the sale is not subject to sales tax; however it IS subject to the cannabis cultivation tax.

15

SalesWhen you sell cannabis to a customer, such as a distributor or retailer who provides you with a valid and timely resale certificate, the sale is not subject to sales tax; however it is subject to the cannabis cultivation tax

It is extremely important that you obtain timely valid resale certificates to support your resale sales. If no timely valid resale certificate is provided, the sale is presumed to be taxable, and you must report and pay the sales tax to the CDTFA.


PurchasesPurchases that will be resold can be purchased without paying sales or use tax by providing the seller a valid and timely resale certificate. Sales tax will apply on the sale price if you sell the product at retail.

Use tax will apply to products purchased for resale, but given away as a gift or internally consumed. This tax will be based on the purchase price, and is the same rate as the sales tax rate in effect at the location of use. Use tax should be reported and paid to the CDTFA on your sales and use tax returns.

For example, if you issue a resale certificate when purchasing a pipe, but instead gift it to someone, you owe the use tax based upon its purchase price.

Supplies, Equipment, and other Business Expenses:

• Purchases of products for use in your business (signs, fire extinguishers, display cases, weight and measure equipment, computers, etc) are subject to sales and use tax at the time of purchase.

• Normally, your vendor is responsible for collection of sales tax on taxable sales. However, if you purchase from an out-of-state seller that does not collect the California sales tax, the sale is generally subject to use tax and you must report the purchase price on your sales and use tax return (under “Purchases Subject to Use Tax”) and pay the use tax due when you file your return.

Wrapping and Packaging Supplies:

• In general, wrapping and packaging supplies, used to wrap merchandise or bags in which you place products sold to your customers, may be purchased for resale.

• See Regulation 1589 for more details.

www.ELLOInsights.com

ABOUT ELLO

ELLO LLC was founded in 2017 by highly-experienced business advisors to be a force for positive, sustainable change in the emerging cannabis industry. ELLO’s industry-leading services include solutions for: regulatory compliance, finance effectiveness, operations improvements, strategy consulting, tax planning, and outsourced services. Our vision is to help instill transparency, responsibility, and legitimacy in the cannabis industry by developing and implementing business best practices.

To learn more or request a consultation visit: www.ELLOInsights.com/contact

california cannabis tax & payment guide · v2.0 published: 1/31/2018. 3 cannabis tax fast facts...

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