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
A 2026 New York guide to Section 280E after Schedule III: medical versus adult-use cannabis, mixed-operation accounting, expense allocation and apportionment, inventory and COGS, and what remains unresolved.
Read 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.
Read 280E ExplainedNew York Cannabis Accounting Guide
A 2026 technical guide to New York cannabis accounting: transaction-level cost isolation, IRC 471-11 COGS, general ledger design, a 15-day close checklist, and BioTrack reconciliation.
Read New York Cannabis Accounting GuideBookkeeping Guide
Daily, weekly, and monthly bookkeeping routines for licensed cannabis businesses, with reconciliation checklists and coding standards.
Read 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.
Read Seed-to-Sale GuideCFO Guide
A guide to financial leadership for cannabis operators, covering forecasting, KPI selection, capital planning, and board reporting.
Read CFO GuideDispensary Accounting Guide
Retail cannabis accounting practices: daily close, inventory valuation, tax accrual, discount tracking, and margin reporting for licensed stores.
Read Dispensary Accounting GuideCultivation Accounting Guide
Batch costing, capitalization, yield measurement, and inventory staging for licensed cannabis cultivation operations.
Read Cultivation Accounting GuidePayroll Guide
Payroll setup, departmental labor coding, and recordkeeping practices for licensed cannabis employers.
Read Payroll GuideStartup Guide
Financial setup for new cannabis operators: entity decisions, accounting systems, capital planning, and pre-opening cost tracking.
Read Startup GuideTax Planning
Year-round tax planning practices for licensed cannabis operators, including inventory timing, estimated payments, and documentation.
Read Tax PlanningAudit Preparation
How licensed cannabis operators can prepare for federal examination, state tax review, and regulatory inspection through documentation practices.
Read Audit PreparationNew York Cannabis Tax Guide
The 2026 technical guide to New York cannabis taxation: federal Schedule III rescheduling, 280E defense through cost allocation, the 9% state and 4% local excise structure, potency taxation history, POS exemption setup, and city-level reporting.
Read New York 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.