Alcohol Taxation Provides Good Model For Cannabis Taxes

Law360 (April 7, 2021, 4:01 PM EDT) -- The development of the regulatory framework for alcoholic beverages post-21st Amendment is strikingly similar to the regulatory efforts underway for cannabis.

In fact, certain stakeholders have proposed the involvement of the Alcohol and Tobacco Tax and Trade Bureau, the federal alcohol regulatory authority, as the main national or interstate oversight agency when cannabis becomes legal on the federal level. Further, state alcohol regulatory bodies are propounding similar roles for themselves within their borders.

At this juncture, however, conflicts exist at every level — not only between the federal and state governments but between state governments and their municipalities. Florida permits the certification...

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