This Guide contains two sections: (1) a quick reference chart, which summarizes certain provisions by state, and (2) a state-by-state detailed reference guide.
For each state, the chart notes:
status of legalization for medical and/or recreational use
applicability of state level sales taxes
applicability of state level excise taxes
whether the Federal Code Section 280E applies for state income tax purposes
whether the state imposes a Stamp Tax (or Controlled Substance Tax)
The detailed reference guide provides a page dedicated to each state’s specific statutes and other guidance.