Taxation of the Cannabis Industry
Monday, Aug. 4, 2025
3-5 p.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 25WA-4838
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This course provides a comprehensive analysis of the taxation issues affecting the cannabis industry. It covers the historical context of U.S. taxation, the distinctions between industrial hemp and marijuana, and the specific tax codes and regulations that apply to the cannabis business. Participants will gain insights into state marijuana laws, the unique challenges of a cash-intensive industry, and pertinent federal court cases.
- Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to [email protected]
Major subjects
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Historical context of U.S. taxation
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Industrial hemp vs. marijuana
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Income definitions under I.R.C. Section 61
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Tax code restrictions: Section 280E and Section 471
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State-specific marijuana laws
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Cash management in cannabis businesses
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Federal court case analysis
Learning objectives
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Understand the historical view of U.S. taxation
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Distinguish between industrial hemp and marijuana
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Review income as defined by I.R.C. Section 61
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Apply the restrictions and limitations of Section 280E and Section 471
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Examine state marijuana laws
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Discuss the challenges of a cash-intensive business
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Analyze relevant federal court cases
Who should take this program?
- CPAs, EAs, and financial professionals
Pricing
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Standard Member Fee |
$79.00
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 Standard Nonmember Fee |
$79.00
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