California CDTFA Adopts Regulations on Cannabis Excise Tax


The California Department of Tax and Fee Administration (CDTFA) adopted regulations to further specify the phrase “gross receipts of any retail sale by a cannabis retailer” for purposes of the cannabis excise tax. The regulations were effective Dec. 15, 2023, and will remain in effect for two years. [Cal. Dep’t of Tax and Fee Admin., Regs. Sections 3700, 3802, 12/29/23 Cal. Reg. Notice Reg.]

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