American Indian tribes that enter the cannabis industry confront a multisovereign 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.
This is the peer reviewed version of the following article:
Cowan, M.J. (2020). Taxing Cannabis on the Reservation. American Business Law Journal, 57(4), 867-911.,
which has been published in final form at https://doi.org/10.1111/ablj.12174. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. This article may not be enhanced, enriched or otherwise transformed into a derivative work, without express permission from Wiley or by statutory rights under applicable legislation. Copyright notices must not be removed, obscured or modified. The article must be linked to Wiley’s version of record on Wiley Online Library and any embedding, framing or otherwise making available the article or pages thereof by third parties from platforms, services and websites other than Wiley Online Library must be prohibited.
Cowan, Mark J. (2020). "Taxing Cannabis on the Reservation". American Business Law Journal, 57(4), 867-911. https://doi.org/10.1111/ablj.12174