Colorado's Crazy Marijuana Wholesale Tax Base
5 Pages Posted: 8 Nov 2013 Last revised: 27 Mar 2014
Date Written: March 26, 2014
Colorado imposes a wholesale level marijuana tax. But it requires, in most cases, vertical integration of marijuana businesses – a requirement that eliminates any market based, arm’s-length wholesale price to base its tax on. This unknowable tax base makes for uncertainty if not chaos in tax administration.
Keywords: tax, marijuana
JEL Classification: A13, D40, E61, E62
Suggested Citation: Suggested Citation