Resources
Cannabis Accounting Guides and Reference
Practical reference material on the accounting, tax, and compliance topics licensed operators encounter most often. General information only, current as written, and not a substitute for advice on your specific situation.
Guides
280E in 2026: Medical vs. Adult-Use
Whether 280E still applies after Schedule III, how medical and adult-use activity differs, and how mixed-use operators should handle expense allocation, inventory, and COGS.
Explore 280E in 2026: Medical vs. Adult-Use280E Explained
A plain-language explanation of Internal Revenue Code Section 280E, what it disallows, and how inventory costing determines recoverable cost.
Explore 280E ExplainedCannabis Accounting Guide
Transaction-level cost isolation, Section 471-11 COGS treatment, general ledger design, a 10-to-15 day close checklist, and Metrc-to-warehouse reconciliation for licensed operators.
Explore Cannabis Accounting GuideBookkeeping Guide
Daily, weekly, and monthly bookkeeping routines for licensed cannabis businesses, with reconciliation checklists and coding standards.
Explore Bookkeeping GuideSeed-to-Sale Guide
How to reconcile the statewide seed-to-sale tracking system with accounting records, including variance causes, cadence, and documentation practices.
Explore Seed-to-Sale GuideCFO Guide
A guide to financial leadership for cannabis operators, covering forecasting, KPI selection, capital planning, and board reporting.
Explore CFO GuideDispensary Accounting Guide
Retail cannabis accounting practices: daily close, inventory valuation, tax accrual, discount tracking, and margin reporting for licensed stores.
Explore Dispensary Accounting GuideCultivation Accounting Guide
Batch costing, capitalization, yield measurement, and inventory staging for licensed cannabis cultivation operations.
Explore Cultivation Accounting GuidePayroll Guide
Payroll setup, departmental labor coding, and recordkeeping practices for licensed cannabis employers.
Explore Payroll GuideStartup Guide
Financial setup for new cannabis operators: entity decisions, accounting systems, capital planning, and pre-opening cost tracking.
Explore Startup GuideTax Planning
Year-round tax planning practices for licensed cannabis operators, including inventory timing, estimated payments, and documentation.
Explore Tax PlanningAudit Preparation
How licensed cannabis operators can prepare for federal examination, state tax review, and regulatory inspection through documentation practices.
Explore Audit PreparationMassachusetts Cannabis Tax Guide
Federal Schedule III rescheduling procedure, medical and adult-use cost allocation under IRC 280E, the 10.75% excise, 6.25% sales tax, local option tax, and city-level reporting rules.
Explore Massachusetts Cannabis Tax GuideHow to Use These Guides
Each guide covers what the topic involves, the decisions that matter, and the documentation to retain. Where regulations or rates are referenced, verify current details with the relevant agency before relying on them.
Scope and Limitations
These materials are educational. They are not legal advice, a tax opinion, or a promise of any particular outcome, and they cannot account for the facts of an individual business.
Discuss Your Operation With a Cannabis Accounting Specialist
Call to talk through your license types, current records, and reporting needs, or schedule a consultation at a time that works for your team.