A quick look at Craigslist for Denver, http://denver.craigslist.org/search/sss?query=free+marijuana, searching for free marijuana, shows (along with free delivery and other non-tax-motivated offers) several deals where the purchaser who buys some non-marijuana item gets a certain amount marijuana free. Does that avoid the 10 percent retail tax on marijuana? I wouldn’t be surprised to see taxpayers take the position that no tax is owed.
The Center for New Revenue 