Unanswered questions about cannabis taxation

Tax THC with a CBD offset? Maybe not so fast.

Studies [the link is to an article with an impressive number of authors] have shown that the THC:CBD ratio also influences the level of psychoactivity experienced by cannabis consumers. For infrequent cannabis consumers, when CBD is present at much higher levels than THC, intoxication is reduced compared to THC alone. Conversely, consumption of THC (8 mg) together with half as much CBD (4 mg) enhances the intoxicating effect, but only for infrequent consumers. In people who frequently consume cannabis, the intoxicating effects of THC don’t change much when combined with CBD. This indicates that the psychoactive effects of cannabis can change based on the THC:CBD ratio in a way that depends on your level of consumption experience.”

That’s from  https://www.leafly.com/news/science-tech/the-entourage-effect-does-it-really-exist (which I don’t vouch for or criticize).

Leave aside CBD offsets. Even for a THC tax, I have a lot of questions.

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Revenue policy to share cannabis wealth and allow home grows

An increasing per-plant or per-square foot fee — as the only marijuana revenue government gets — is still possible in newly legalizing states.

The lack of legal interstate commerce in cannabis in the United States offers opportunities for states to experiment.  Some say courts will use the Dormant Commerce Clause to open up interstate commerce without Congressional action.  That would bring an end to many state tax experiments.  https://newtax.files.wordpress.com/2022/05/federal-shake-up-2022-april-4-tax-notes-oglesby.pdf

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