Email to Erika McConnell, Director of the Alaska Alcohol and Marijuana Control Office
Dear Ms. McConnell:
The cannabis industry naturally wants to repeal the weight-based, per-pound tax you have in Alaska. http://komonews.com/news/local/alaskas-legal-pot-industry-decries-taxes-seeks-changes
The state and the people have interests that conflict with those of the industry. Continue reading Center for New Revenue opposes repeal of per-ounce marijuana tax in Alaska
Marijuana Revenue Competition — Look Out Below
Exclusive license with State Tax Notes expired, so here is the article: Tax Competition FINAL STN 5.7.18 Oglesby, from State Tax Notes, Vol. 88, No. 6, 2018.
Beyond the ever-present illegal market, a more subtle threat to marijuana revenue lurks:
Tax competitors (think: tax havens) threaten subnational jurisdictions that can’t or don’t control their borders.
This article presents a framework for looking at threats to marijuana revenue: Continue reading Marijuana Revenue Competition — Look Out Below — in State Tax Notes
This is the best comparative chart on cannabis taxes I’ve seen, from an 800-person law firm. The big accounting firms were still steering clear of marijuana, last I heard, and this is the biggest law firm I’ve heard of.
It glosses over the way Nevada always taxes by weight. https://newrevenue.org/2017/07/02/nevadas-70-cent-per-gram-tax-on-marijuana-flower/
And it glosses over the way Colorado often taxes by weight. https://newrevenue.org/2017/07/23/is-colorados-new-marijuana-tax-leaky/
I haven’t read the whole thing, but I haven’t found any other problems so far.
UPDATE: Louisiana’s sales tax will apply to medical cannabis, we learn after publication of the chart, which reported it as “unclear.” http://www.theadvocate.com/baton_rouge/news/business/article_504d1b92-6f24-11e8-94c2-5bd6afda20a5.html. And, unlike the chart, I don’t see an argument that Louisiana excise tax will apply.
On CNR site: Cannabis-Industry-State-Tax-Guide