IRC Sec. 280E and Transportation Cost this post were prompted in part by some of the questions we have received regarding IRC Sec. 280E. Some in the cannabis industry appear to not realize that IRC Sec. 280E applies to the industry before the retail [Dispensary] level.
We begin a series of posts relating to IRC Sec. 280E with a discussion of the application of this issue to the transportation [e.g. how an item gets from “here” to “there”] of cannabis. The framework for our discussion is the commercial cannabis industry in California. The discussion continues at