NYT: “They charge $199 per person per night — you have to be over 21 — and offer two rooms, 24/7 car service and a hot tub. They can give, rather than sell, their homegrown pot to guests.” On November 24, 2013, I predicted this bundling of service and marijuana where the marijuana was “free” – and free of the percentage based retail tax. OK, I said $200 instead of $199.
This bundling with a hotel stay may be a non-problem. Only if the hotel tax is less than 10 percent does the problem arise. In that case, maybe a state tax auditor will find this transaction and try to figure out how much of that $199 was really for marijuana — and assign a (disputable) value to tax.
The real problem is that the industry will do more sophisticated bundling to beat the tax — selling expensive vapor pens (subject to only sales tax) with “free” marijuana, say. These are the early days of figuring out how to regulate and tax.