Cannabis Taxation & 280E in Plain English
IRC 280E is the single biggest financial gotcha in cannabis. Here's what it actually says and how operators work within it.
About this course
This course is educational only and is not tax advice. 280E case law evolves, individual circumstances vary enormously, and the federal classification of cannabis may change. Before making any tax decision, work with a CPA who specializes in cannabis.
That said: every cannabis entrepreneur needs to understand IRC 280E. It’s the single biggest reason profitable-on-paper cannabis businesses fail, and it shapes everything from entity structure to facility design to capital allocation.
This 4-lesson course walks through what 280E actually says, the COGS workaround that keeps cannabis businesses operating, entity structure decisions, and what to bring to your CPA conversation.
Free to enroll
Sign up for a free Sativa University account to track your progress, save your place, and earn your certificate.
Earn your certificate
Pass the final exam with 70% or higher to receive your Sativa University Certificate of Completion. The exam covers all five lessons and takes about 10 minutes.
