Taxing Cannabis on the Reservation

57 American Business Law Journal __ (Forthcoming 2020)

33 Pages Posted: 3 Dec 2020

See all articles by Mark J. Cowan

Mark J. Cowan

Boise State University -Department of Accountancy

Date Written: November 19, 2020

Abstract

American Indian tribes that enter the cannabis industry confront a multi-sovereign tax system that lacks certainty and horizontal equity. The complex interaction of state legalization and taxation of cannabis, federal tax law, the status of tribes as both governments and business enterprises, and the legal and tax landscape in Indian country can give tribes tax advantages and disadvantages compared to off-reservation cannabis dispensaries. This article analyzes these tax issues, examines them in the context of prior challenges posed by Indian gaming, and suggests reforms that address the tax inequities that can result from cannabis sales on Indian reservations.

Keywords: Cannabis, Native Americans, Indian Tribes, Taxation

Suggested Citation

Cowan, Mark J., Taxing Cannabis on the Reservation (November 19, 2020). 57 American Business Law Journal __ (Forthcoming 2020), Available at SSRN: https://ssrn.com/abstract=3733936 or http://dx.doi.org/10.2139/ssrn.3733936

Mark J. Cowan (Contact Author)

Boise State University -Department of Accountancy ( email )

1910 University Drive
Boise, ID 83716
United States

HOME PAGE: http:///www.boisestate.edu/cobe-accountancy/department-of-accountancy/directory/mark_cowan/

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