RICO and federal income taxes hit private sellers of marijuana but not government stores. RICO is explained here, and federal income tax is explained here. No federal income tax means no 280E.
https://newrevenue.org/2016/01/05/state-marijuana-businesses-are-immune-from-rico/; http://taxprof.typepad.com/taxprof_blog/2016/02/leff-presents-taxing-governmental-marijuana-sales-today-at-indiana.html
exemption
The Center for New Revenue 