Getting started

Even if cannabis is legal in New York, federal gun law still treats marijuana as illegal. This page explains how firearm rules apply to dispensary owners, investors, and marijuana users.

State-legal cannabis does not protect non-citizens under federal immigration law. Owning, investing in, or working for a dispensary can create serious immigration risk.

The December 2025 executive order did not remove 280E or change your taxes overnight. It directed DOJ to complete the federal rulemaking process to move marijuana from Schedule I to Schedule III. 280E only changes if a final rescheduling rule becomes effective. This page explains the real federal process and what NY retailers should understand.

During an audit, the IRS can review bank statements, deposits, and transfers. This page explains how bank records are examined and why deposit accuracy matters for dispensaries.