NC HB2: What Would The Founders Do?

What’s the solution to NC’s broken bathroom law? Just look to the Founders.  1200 words here. Summary below.

I.  Substance – way forward is clear:

For bathrooms, repeal birth certificate rule – HB2 is indefensibly wrong on Texas wrestler; replace with old law – Jim Martin.

For everything else, local option.

II.  Procedure is hang-up – Rs want to limit city power on local option Continue reading “NC HB2: What Would The Founders Do?”

HB2 repeal — local NDOs revived

UPDATE 31 March 2017:  Rather than delete an old post, I’m using the link to post information about the 15 local nondiscrimination ordinances that the North Carolina General Assembly brought back to life March 30. HB2 had repealed them; yesterday’s law overruled that repeal.  PDFs available on request from lawyerpo@yahoo.com. Continue reading “HB2 repeal — local NDOs revived”

“Marijuana Taxes — Present and Future Traps” from State Tax Notes

Three killer traps threaten early cannabis taxes: a feeble tax base, inflexibility, and carveouts. Essential enforcement can’t be guaranteed. And a tax that sputters along today could conk out if an interstate race to the bottom or competing federal taxes materialize.

4-week paywall has ended.  Full text (7,000 words) of “Marijuana Taxes — Present and Future Traps” from State Tax Notes of January 23 is at marijuana-tax-traps-state-tax-notes-oglesby-1-23-17.  Here are intro and conclusion:

This article will examine:
• the facts on the ground for recreational marijuana taxes;
• inherent weaknesses in early taxes;
• three problems voters may overlook when legalizing marijuana;
• the specifics of 12 state legalization initiatives; and
• three potential post-enactment problems.

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VI. Summing Up

It’s unclear that marijuana taxes will stand the test of time. Legal commerce itself could fade away with a new administration. If for-profit marijuana commerce endures, some kind of marijuana taxes will too. The tax base march of progress is likely to continue. And the tax burden can go up too. The soundness of state marijuana taxes will depend on the ability of legislatures to dodge special interests and to make midcourse corrections. But state constitutions make some initiative-passed laws inherently inflexible. Like initiatives, legislation faces threats from medical tax breaks and reliance on flimsy price-based taxes.

Post-enactment, any tax scheme faces the threat of inadequate enforcement. Interstate commerce will threaten state producer taxes, and federal tax dominance could vitiate even the soundest state tax. Voters like marijuana revenue for government. But state marijuana tax laws are likely to remain works in progress for a long time.

NORML suggests 280E compromise

“NORML believes that is essential that marijuana businesses be able to take tax deductions for standard expenses such as rent and employee compensation and benefits.  As part of a compromise package allowing those deductions, NORML would support the continuation of non-tax-deductibility of marijuana business advertising expenses.  For some citizens, advertising is a distraction, a red flag that can cause them to hesitate to support the sound policy of legalization. Continue reading “NORML suggests 280E compromise”