{"id":68388,"date":"2019-11-11t14:02:52","date_gmt":"2019-11-11t19:02:52","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=68388"},"modified":"2019-11-18t21:40:25","modified_gmt":"2019-11-19t02:40:25","slug":"cannabis-thc-vs-cbd-critical-differences","status":"publish","type":"post","link":"\/\/www.g005e.com\/2019\/11\/11\/cannabis-thc-vs-cbd-critical-differences\/","title":{"rendered":"cannabis: thc vs. cbd critical differences"},"content":{"rendered":"

\"\"<\/a>how they are different and what accountants need to know.<\/strong><\/p>\n

by andrew hunzicker
\n<\/em>卡塔尔世界杯常规比赛时间 cannabis<\/em><\/a><\/p>\n

when you look at a cannabis plant and a hemp plant side by side, the plants themselves look identical to an untrained eye, making it a bit challenging to identify, as the real difference lies in the chemistry of the plants.
\n<\/em><\/p>\n

but to the accountant, the differences a critical.<\/p>\n

see more<\/strong> from 卡塔尔世界杯常规比赛时间 cannabizcpa.pro here<\/span><\/a><\/p>\n

\"goprocpa.com\"exclusively for pro members.\u00a0<\/span><\/strong>log in here<\/a><\/span> or 2022世界杯足球排名 today<\/a>.<\/span><\/span><\/p>\n

get hunzicker’s free download:<\/strong> “how to find and connect with cannabis ceos in 5 steps<\/a><\/span>“<\/p><\/blockquote>\n

issues include clients in many verticals \u2013 cultivation, chemical manufacture, product manufacturing, labs, and retail \u2013 cost accounting, consolidations, and multi-entity issues, banking, software, and cash management, to name just a few.<\/p>\n

and the tax and compliance issues are actually more complex for hemp\/cbd products than for cannabis products.<\/p>\n

how are the two plants different?<\/strong><\/p>\n

cbd can be extracted from hemp or marijuana. hemp plants are cannabis plants that contain less than 0.3 percent thc (the compound that creates the \u201chigh\u201d sensation), while marijuana plants are cannabis plants that contain higher concentrations of thc.<\/p>\n

so basically, the only difference from a scientific standpoint is the level of one chemical.<\/p>\n

differences from a legal perspective:<\/strong><\/p>\n

however, things are much more complex from a legal perspective.\u00a0 under the 2018 farm bill, cbd and hemp are now legal, and not on the schedule 1 list of controlled substances. marijuana and anything containing more than 0.3% of thc are still illegal, listed on schedule 1 and subject to federal tax code 280e which is very punitive on the cannabis industry. even though cannabis is federally illegal, it is legal in 33 states, either medically or recreationally, adding to the complexity of the industry.<\/p>\n

let’s dive into 280e<\/strong><\/p>\n

280e is a very short part of the tax code (just one sentence) and states:<\/p>\n

\u201cno deduction or credit shall be allowed for any amount <\/em>paid or incurred<\/em><\/a> during the<\/em> taxable year <\/em><\/a>in carrying on any <\/em>trade or business<\/em><\/a> if such <\/em>trade or business<\/em><\/a> (or the activities which comprise such <\/em>trade or business<\/em><\/a>) consists of trafficking in controlled substances (within the meaning of schedule i<\/em> and <\/em><\/a>ii of the <\/em>controlled substances act<\/em><\/a>) which is prohibited by federal law or the law of any<\/em> state <\/em><\/a>in which such<\/em> trade or business <\/em><\/a>is conducted\u201d<\/em><\/p>\n

under 280e, you’re not allowed any deductions or credits on your return, but you can deduct the cost of goods sold as that is part of the definition of taxable income, and not a deduction or credit.\u00a0 280e will only affect cannabis entities.<\/p>\n

a cannabis farm will only be allowed to allocate various costs, direct and indirect, into cogs and inventory using section 471-11.\u00a0\u00a0 this is available to a hemp farm as well, however for hemp and cbd companies, since they are legal, are allowed all normal business deductions and credits available to other non-cannabis companies.\u00a0\u00a0\u00a0 additionally, for inventory accounting, a hemp\/cbd company has 263a, and farm accounting rules available as well.\u00a0\u00a0 this provides many more opportunities to reduce taxable income to a hemp\/cbd company.<\/p>\n

one strategy for a cannabis farm to consider is having another entity that grows or sells hemp\/cbd (as long as state rules allow) as a way to possibly share overhead and utilize deductions available the non-cannabis division.\u00a0\u00a0 any non-cannabis division (which can include cbd\/hemp) must be profitable, significant and accounted for separately.<\/p>\n

cbd specific regulations and accounting considerations:<\/strong><\/p>\n

on the tax side for a cbd\/hemp company, its actually more complex than cannabis as there are many issues to consider including irc 471 (inventory) and irc 263a (inventory), farm accounting (below), and new 199a laws related to pass-thru entities.\u00a0\u00a0 the tax issues are complex and there are no “answers” that will apply to all<\/em> ceos and investors but will depend on each individual and their current tax situation.\u00a0 so, the answer for some might be to file as a farm but for others, there might be a different solution.\u00a0 your goal should be to understand the basic tax issues (unless you also file returns) and help your client consider all options with whoever prepares the returns (you or someone else).<\/p>\n

for clients that use farm accounting, it does open up the option of cash basis of accounting:<\/p>\n

inventory exception for farming – not required to maintain an inventory if the average annual gross receipts for the 3 preceding tax years for the farm is $25 million or less and farm is not a tax shelter.\u00a0 farm can use a method of accounting that (1) treats inventory as non-incidental materials and supplies, or (2) accounts for the inventory in the same manner as the applicable financial statements.<\/em><\/p>\n

cash basis benefits include: usually defers taxes as revenues pushed out expenses moves, and much simpler to do taxes.<\/p>\n

disadvantages:\u00a0 accrual is better for raising capital, audits, exits, valuation, and management reporting.<\/p>\n

other regulations<\/strong><\/p>\n

cbd\/hemp is also subject to other federal regulations and even though much of this is not \u201caccounting\u201d, a cbd\/hemp accountant should be aware of these compliance issues.\u00a0 also, be aware that the usda and fda are currently trying to implement the first round of regulations (target “fall 2019\/usda has issued \u201ctemporary rules), so this is in flux and will be evolving over time.<\/p>\n

usda<\/strong><\/p>\n

the usda oversees all hemp production.\u00a0 rules are being written now and will likely be changed regularly, so make sure you go to the udsa website and sign up for emails or check regularly.<\/p>\n

fda<\/strong><\/p>\n

fda (food & drug administration) will regulate the rules around cbd being put into foods, supplements, and beverages.\u00a0 there are issues around packaging\/labeling, as well as any<\/em> medical benefits on the package or adds.<\/p>\n

epa\u00a0 <\/strong><\/p>\n

the environmental protection agency will also regulate hemp farming and pesticides (see link below) and again, rules in flux, being created so get alerts or follow their site:<\/p>\n

https:\/\/www.epa.gov\/newsreleases\/epa-seeks-public-comment-pesticide-applications-hemp<\/a><\/p>\n

epa also oversees farming and is currently reviewing pesticide application for hemp crops<\/p>\n

osha<\/strong><\/p>\n

osha regulates safety for farms, manufacturers, etc.\u00a0 make sure to be somewhat aware of these rules as well:<\/p>\n

https:\/\/www.osha.gov\/laws-regs\/standardinterpretations\/2007-07-16<\/a><\/p>\n

state regulations<\/strong><\/p>\n

forty-six states have their own rules and licenses that hemp\/cbd must also be in compliance with as well as counties, and cities.\u00a0\u00a0 you won’t be able to know all the rules in every state and most have nothing to do with accounting. that said, know your own state rules and just be aware that state rules exist and ceos must comply with licensing and tax rules of their location.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

\"\"<\/a>
\nhow they are different and what accountants need to know.<\/strong>
\nby andrew hunzicker
\n<\/em>卡塔尔世界杯常规比赛时间 cannabis<\/em><\/a><\/p>\n","protected":false},"author":2909,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[2759,3120,3002],"tags":[],"class_list":["post-68388","post","type-post","status-publish","format-standard","hentry","category-cannabis","category-pro-member-exclusive","category-special"],"acf":[],"yoast_head":"\ncannabis: thc vs. cbd critical differences - 卡塔尔世界杯常规比赛时间<\/title>\n<meta name=\"description\" content=\"actionable intelligence for tax, accounting, and financial professionals\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"\/\/www.g005e.com\/2019\/11\/11\/cannabis-thc-vs-cbd-critical-differences\/\" \/>\n<meta property=\"og:locale\" content=\"en_us\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"cannabis: thc vs. cbd critical differences - 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