What Is IRS 280E and Why Does It Increase Cannabis Taxes?

OCM inspections evaluate live operations, documentation, inventory accuracy, security systems, and staff conduct. This page explains what inspectors review during on-site visits, which records must be produced immediately, and how compliance failures trigger enforcement action.

New York dispensaries must track every product from intake through sale, return, transfer, and destruction in both POS and METRC. This page outlines storage rules, internal movement logging, daily reconciliation, quarantine procedures, and the inventory discrepancies that inspectors flag first.

MRTA Article 5 establishes the legal framework for hemp and cannabinoid hemp regulation in New York. It governs definitions, processor and retailer licensing, application and renewal standards, operational compliance, packaging and laboratory testing requirements, enforcement authority, penalties, and prohibited conduct under state law.

MRTA Article 6, Sections 125–139 establish statewide rules that apply to all cannabis activity in New York. It governs prohibited conduct, premises and transport limits, consumer protections, permit transferability, laboratory and special use authorizations, municipal opt-out authority, civil penalties, license revocation, illicit cannabis enforcement, judicial review standards, and record sealing provisions.

A vendor indemnification clause is a contract provision where one party agrees to defend and reimburse the other for certain claims, losses, or lawsuits. In cannabis retail, indemnification determines who pays if something goes wrong.

This page explains how to log waste, store it, destroy it, and prove compliance. Anything that leaves your shelves without being sold, including damaged product, expired product, customer returns, or products flagged for recall, becomes a regulated event. OCM tracks waste the same way it tracks sales, and inspectors review these logs during every inspection.

High cash volume increases banking scrutiny for dispensaries. This page explains safe and vault standards, armored transport procedures, daily drawer reconciliation, variance documentation, controlled safe access, and how weak internal cash controls can increase banking risk or insurance exposure.

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.

Cannabis businesses face elevated tax, banking, regulatory, and litigation risk. This page explains what an LLC protects, when personal assets can still be exposed, how liability spreads when all assets sit in one entity, and how layered operating, real estate, and holding company structures are used to reduce risk in regulated cannabis markets.