Tax base slides from NYC

Oglesby 830am April 18 Tax panel has slides from my panel appearance at

Here is the conclusion, listing taxes that a jurisdiction might add over time, one by one, in creating a tax regime:

  • Start low and go slow.
  • 280E ad deduction rule — Retain or tweak
  • Tiny canopy license fee
  • Modest tax on percentage of retail price
  • Later, tax on cannabis by weight; Tax stated THC (backup – AMT)
  • Later, tax on concentrates by weight of THC



Author: patoglesby

From 1982 to 1990, I worked in tax policy for Committees of the United States Congress. In recent years, I was Adjunct Lecturer at UNC-Chapel Hill's Business School and then Adjunct Professor at its Law School.

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