I’m giving a marijuana tax design talk to a Law School class at a major university on April 9. One point I plan to make is that Tax Code section 280E, which makes marijuana advertising and marketing expenses nondeductible, is a good idea. Ads enjoy protection under the commercial free speech doctrine, so states can’t ban them, but states, like the federal government, can make them nondeductible. The professor saw some slides I put together, and didn’t think these were a useful part of an academic discussion. Photos thanks to Lynn Silver, Public Health Institute of California.