Getting started

New York’s Cash on Delivery (C.O.D.) system is an enforcement mechanism used by the Office of Cannabis Management (OCM) to address unpaid supplier invoices. When a retailer fails to pay a licensed supplier, the supplier may report the delinquency to OCM. Once reported, the retailer is placed on the C.O.D. List and faces immediate purchasing restrictions until the issue is formally resolved.

New York City zoning rules determine where a cannabis dispensary can legally operate. Retail cannabis locations must comply with both NYC zoning requirements and New York State OCM distance rules before a license can be approved. A location that fails zoning, use, or distance requirements cannot receive final OCM approval, even if the application is otherwise complete.

Cannabis banking is governed by federal rules that determine whether your account stays open, how you handle cash, and what your bank requires from you. Even though cannabis is legal in New York, it remains illegal at the federal level, which triggers enhanced banking oversight. Banks must follow federal anti–money laundering rules when working with cannabis businesses. Your role is to keep records clean, consistent, and explainable.

This page explains the taxes you owe, the reports you must file, and the timelines that keep a New York dispensary compliant throughout the year.