July 2014 in Fukushima 98,000,000 Becquerels Leaked from Radioactive Water Tanks

98,000,000 Bq of all β leaked from contaminated water tank

  Fukushima Diary 

On 9/4/2014, Tepco reported they found highly contaminated water leaking from the joint part of two tanks.

 

It was desalinated concentrated water. Cs-134/137 density was 9,800,000 Bq/m3, All β nuclide density to include Sr-90 was 98,000,000,000 Bq/m3.

They found the crack on the joint part. It became clear that contaminated water facilities are being deteriorated.

 

Tepco fixed the crack with bonding agent and plastic bag for emergency measure, however they haven’t announced any fundamental resolution for the deterioration of the entire facilities.

They comment the leaked volume was only 1L.

 

2 98,000,000 Bq of all β leaked from contaminated water tank

 

98,000,000 Bq of all β leaked from contaminated water tank

 

 

http://photo.tepco.co.jp/date/2014/201409-j/140904-01j.html

http://www.tepco.co.jp/cc/press/2014/1241395_5851.html

http://www.tepco.co.jp/cc/press/2014/1241399_5851.html

http://www.tepco.co.jp/cc/press/2014/1241410_5851.html

http://www.tepco.co.jp/cc/press/2014/1241411_5851.html

 

 

 

I tried to install a Bitcoin button on the sidebar. Because I don’t have bitcoin, I can’t test it to see if it works. I would be very glad if you use it for a test._____

_____

Français :

98 milliards de Bq de radioactivité β ont fuit d’une citerne

 

Le 4 septembre 2014, Tepco rapporte qu’ils ont découvert une fuite d’eau extrêmement radioactive à la jointure entre deux citernes.

 

Il s’agit d’eau concentrée et désalinisée. La radioactivité en Cs 134/137 était de 9,8 millions de Bq/m³, La radioactivité β, dont du Sr 90 était à 98,000,000,000 (98 milliards) Bq/m³.

Ils ont découvert une fissure sur la partie jointive. Il est devenu clair que les équipements de stockage des eaux extrêmement radioactive se détériorent.

Tepco a réparé la fissure en urgence avec du mastic et des sacs en plastique, ils n’ont néanmoins pas présenté de direction fondamentale à suivre contre la détérioration de tous les équipements.
Ils ont déclaré quel le volume de la fuite n’a été que de 1 litre.

2 98,000,000 Bq of all β leaked from contaminated water tank
98,000,000 Bq of all β leaked from contaminated water tank

http://photo.tepco.co.jp/date/2014/201409-j/140904-01j.html
http://www.tepco.co.jp/cc/press/2014/1241395_5851.html
http://www.tepco.co.jp/cc/press/2014/1241399_5851.html
http://www.tepco.co.jp/cc/press/2014/1241410_5851.html
http://www.tepco.co.jp/cc/press/2014/1241411_5851.html

J’ai essayé de mettre un bouton pour Bitcoin dans la barre de droite. Je ne peux pas le tester parce que je n’ai pas de compte bitcoin. Je serai grandement reconnaissant à celle/celui qui voudra bien l’utiliser pour le tester.

 

 

***NOTE FROM ANNA: Is is very simple. Fukushima nuclear power plant has been saturating the Pacific Ocean with radioactive mixed oxide fuels. It is rapidly spreading to the Atlantic Ocean. No sea water=NO FARMS=no life. PAY ATTENTION!!!

Fukushima/Becquerel radioactivity exposure information:

Conversion chart: http://www.asknumbers.com/RadioactivityConversion.aspx

https://en.wikipedia.org/wiki/Henri_Becquerel

http://www.oasisllc.com/abgx/effects.htm

http://orise.orau.gov/reacts/guide/measure.htm

http://www.epa.gov/rpdweb00/understand/health_effects.html

http://www.healthguidance.org/entry/14928/1/Neglis-Aplastic-Anemia.html

http://www.newsweek.com/near-fukushima-report-exclusion-zone-66453

 

 

LEAF [ The Health Benefits of Juicing Raw Cannabis ]

From Medical Jane Zach Reichard  

January 19, 2013

http://www.medicaljane.com/2013/01/19/cannabis-the-foundation-of-health/#

Arizona Facing New Medical Marijuana Legal Challenge

http://azdailysun.com/news/local/state-and-regional/state-facing-new-medical-marijuana-legal-challenge/article_57453c0c-3005-11e4-b6c3-0019bb2963f4.html
PHOENIX — State health officials are facing a new legal challenge over a provision in the voter-approved Medical Marijuana Act that bars those who live within 25 miles of a dispensary from growing their own plants.

The lawsuit filed in Maricopa County Superior Court contends that giving some the right to grow but not to others is a violation of the Equal Protection Clause of the U.S. Constitution.

http://www.law.cornell.edu/wex/equal_protection

Billy B. Hayes, who is not at attorney but filed the legal papers on behalf of himself and others, also contends the system gives dispensary operators a monopoly in violation of state constitutional provisions.

Hayes, a resident of El Mirage, wants Judge Arthur Anderson to rule that all of the more than 50,000 medical marijuana patients in Arizona are eligible to grow their own plants without fear of prosecution. And recognizing the case could take months, if not longer, Hayes is asking Anderson to block state health officials from enforcing the no-grow provisions while the lawsuit is proceeding.

The 2010 voter-approved Arizona Medical Marijuana Act allows those with specified medical conditions and a doctor’s recommendation to obtain up to 2 1/2 ounces of the drug every two weeks. And the law required the state to set up a system of privately run but state regulated dispensaries to sell the drug.

But the law also says those not within 25 miles could grow up to 12 plants of their own. Initially, that meant all marijuana patients, as there were no dispensaries when the law was approved. But state health officials, in renewing the annual permits for users, have rescinded their growing privileges when a dispensary opened nearby.

Health Director Will Humble acknowledged the law does create a disparity between those who can continue to grow their own drugs and those forced to purchase what they need from a dispensary. But he said the argument is not with him or his department, but with the people who crafted the 2010 initiative — and the voters who decided they wanted a restrictive system limiting use for medical purposes.

“The voters were told that this is a dispensary-based system that has inventory controls to prevent diversion of marijuana to non-cardholders,” he said. “That the program we delivered.”

Humble said this lawsuit seeks to undermine that with more of a free-for-all approach.

“One of the fundamental things that you lose in that kind of a system are the inventory controls that prevent diversion of marijuana to non-cardholders,” he said.

“When somebody’s growing 12 of their own plants in their own house, they could share it with anybody, not legally,” Humble continued. “But for all practical purposes, the inventory controls are lost.’

Humble said he’s not a lawyer and cannot address the legal questions being raised.

“But I can tell you we’re going to go toe-to-toe with the plaintiffs on this case and defend the law that the voters approved,” he said.

This is not the first challenge to the 25-mile restriction.

Last year Maricopa County Superior Court Judge Katherine Cooper rejected arguments by two men that the limit on growing marijuana violated a state constitutional provision which guarantees patients the right to decide their own health care. She also said nothing in the law forces them into any compulsory program.

But Cooper may have provided the roadmap for this lawsuit.

“The 25-mile provision does appear to create two groups of Arizona Medical Marijuana Act participants based on residence,” she wrote. But Cooper said the two men never raised that issue and she would not rule “in a vacuum as to its validity.”

No date has been set for a hearing.

 

***Note from Anna: Arizona voters you have been flat-out betrayed. Don’t get mad, get even. Vote out the traitors.

97th Annual Arizona Tax Conference October 8-10, 2014 in Tucson

October 8-10, 2014
JW Marriott Starr Pass Resort
Tucson AZ

http://events.r20.constantcontact.com/register/event?oeidk=a07e9mp5jpea43919ec&llr=fljn4vdab

Co-sponsored by the Arizona Department of Revenue and the Arizona Association of Assessing Officers

http://www.azdor.gov/

Join tax and public policy professionals from across Arizona at the 97th Annual Arizona Tax Conference.

This year’s conference features timely presentations on topics of interest to Arizona’s tax professionals and many concurrent sessions that enable the attendee to customize their conference experience.  

 Check out the schedule of events here.  

Register Now!

Cancellation Policy

Occasionally, unforseeable work demands prevent registrants from attending this event, even though they have registered. In such instances, it is essential that the registrant CANCEL their registration in writing. Cancellations must be directed to: Vicki Chappel at vchappel@azdor.gov. Registering for but not attending the conference is not a form of cancellation.

  • Cancellations received on or before September 8, 2014 will receive a full refund.
  • Cancellations received September 9-19, 2014 are subject to a $100 cancellation fee. In instances where payment is outstanding, you will receive an invoice for the cancellation fee.
  • No refunds will be given for cancellations received on or after September 20, 2014. 

Lodging Accommodations

J.W. Marriott Starr Pass Resort

To book your room you may call: 1.877.622.3140 or 1.506.474.2009

or book your hotel room online at the conference rate please click here. 

To receive the conference room rate, please specify that you are attending the “Arizona State Tax Conference“. 

You may guarantee your room with a major credit card. 

Hotel Rate: $86 + tax

All reservations must be made by September 26, 2014 to secure the conference rate.

Hotel Cancellations must be made a minimum of 72 hours in advance. 

***Note from Anna***

Arizona MMJ dispensaries and retail/MMJ farmers please stay on top of your tax laws. Don’t get blindsided by the IRS.

8/14 Colorado Marijuana Workshop for State and Local Public Health- Recording and Materials

https://www.colorado.gov/pacific/cdphe/marijuana-workshop-state-and-local-public-health

Elyse Contreras Retail Marijuana Program & Medical Marijuana Research Grant Program

Programs Coordinator
P 303.692.6455 | F 303.782.0904
4300 Cherry Creek Drive South, Denver, CO 80246
elyse.contreras@state.co.us
We hosted the Marijuana Workshop for State and Local Public Health on Aug. 14, 2014. 
 

Agenda

Presentations:

 

Medical Marijuana Registry – Natalie Riggins

https://www.colorado.gov/pacific/sites/default/files/CHEIS-Natalie%20Riggins%20presentation.pdf

Medical Marijuana Research Grants Program – Ken Gershman

https://www.colorado.gov/pacific/sites/default/files/CHEIS-Ken%20Gershman%20presentation.pdf

Retail Marijuana: Health Effects Surveillance – Tista Ghosh

https://www.colorado.gov/pacific/sites/default/files/CHEIS-Tista%20Ghosh%20presentation.pdf

Retail Marijuana Public Helath Advisory Committee & Occupational Health and Safety Work Group – Mike Van Dyke

https://www.colorado.gov/pacific/sites/default/files/CHEIS-Mike%20VanDyke%20presentationV2.pdf

WIC Surveillance – Jill Bonczynski, Tri-County Health Department

https://www.colorado.gov/pacific/sites/default/files/CHEIS-Jill%20Bonczynski%20Presentation.pdf

Laboratory Contaminant Testing – Laura Gillim-Ross

https://www.colorado.gov/pacific/sites/default/files/CHEIS-Laura%20Gillim-Ross%20presentation.pdf

Perspective of a marijuana insider handouts – Max Montrose

https://www.colorado.gov/pacific/sites/default/files/CHEIS-Max%20Montrose%20Handout.pdf

Perspective of a marijuana insider PowerPoint presentation – Max Montrose

https://www.colorado.gov/pacific/sites/default/files/CHEIS-Max%20Montrose%20presentation.pdf

Perspectives of a recommending physician – Joe Cohen

Office of Behavioral Health Community Prevention Programs and Statewide Efforts – Stan Paprocki, Colorado Department of Human Services

 

Public Health Prevention Services – Ali Maffey, CDPHE and Heath Harmon, Boulder County Public Health

https://www.colorado.gov/pacific/sites/default/files/CHEIS-ALI-MAFFEY-PRESENTATION.pdf

 

***Note from Anna. Please take the time to read this information.

Reschedule DEA Medical Marijuana as Class Five

http://www.justice.gov/dea/druginfo/ds.shtml

 

“The Drug Enforcement Administration was created by President Richard Nixon through an Executive Order in July 1973 in order to establish a single unified command to combat “an all-out global war on the drug menace.” At its outset, DEA had 1,470 Special Agents and a budget of less than $75 million. Today, the DEA has nearly 5,000 Special Agents and a budget of $2.02 billion.”

http://www.justice.gov/dea/about/history.shtml

DEA Drug Schedules

Drugs, substances, and certain chemicals used to make drugs are classified into five (5) distinct categories or schedules depending upon the drug’s acceptable medical use and the drug’s abuse or dependency potential.

The abuse rate is a determinate factor in the scheduling of the drug; for example, Schedule I drugs are considered the most dangerous class of drugs with a high potential for abuse and potentially severe psychological and/or physical dependence.

As the drug schedule changes– Schedule II, Schedule III, etc., so does the abuse potential– Schedule V drugs represents the least potential for abuse. A Listing of drugs and their schedule are located at Controlled Substance Act (CSA) Scheduling or CSA Scheduling by Alphabetical Order.

These lists describes the basic or parent chemical and do not necessarily describe the salts, isomers and salts of isomers, esters, ethers and derivatives which may also be classified as controlled substances. These lists are intended as general references and are not comprehensive listings of all controlled substances.

Please note that a substance need not be listed as a controlled substance to be treated as a Schedule I substance for criminal prosecution. A controlled substance analogue is a substance which is intended for human consumption and is structurally or pharmacologically substantially similar to or is represented as being similar to a Schedule I or Schedule II substance and is not an approved medication in the United States. (See 21 U.S.C. §802(32)(A) for the definition of a controlled substance analogue and 21 U.S.C. §813 for the schedule.)

Schedule I

Schedule I drugs, substances, or chemicals are defined as drugs with no currently accepted medical use and a high potential for abuse. Schedule I drugs are the most dangerous drugs of all the drug schedules with potentially severe psychological or physical dependence. Some examples of Schedule I drugs are:

heroin, lysergic acid diethylamide (LSD), marijuana (cannabis), 3,4-methylenedioxymethamphetamine (ecstasy), methaqualone, and peyote

Schedule II

Schedule II drugs, substances, or chemicals are defined as drugs with a high potential for abuse, less abuse potential than Schedule I drugs, with use potentially leading to severe psychological or physical dependence. These drugs are also considered dangerous. Some examples of Schedule II drugs are:

cocaine, methamphetamine, methadone, hydromorphone (Dilaudid), meperidine (Demerol), oxycodone (OxyContin), fentanyl, Dexedrine, Adderall, and Ritalin

Schedule III

Schedule III drugs, substances, or chemicals are defined as drugs with a moderate to low potential for physical and psychological dependence. Schedule III drugs abuse potential is less than Schedule I and Schedule II drugs but more than Schedule IV. Some examples of Schedule III drugs are:

Combination products with less than 15 milligrams of hydrocodone per dosage unit (Vicodin), Products containing less than 90 milligrams of codeine per dosage unit (Tylenol with codeine), ketamine, anabolic steroids, testosterone

Schedule IV

Schedule IV drugs, substances, or chemicals are defined as drugs with a low potential for abuse and low risk of dependence. Some examples of Schedule IV drugs are:

Xanax, Soma, Darvon, Darvocet, Valium, Ativan, Talwin, Ambien

Schedule V

Schedule V drugs, substances, or chemicals are defined as drugs with lower potential for abuse than Schedule IV and consist of preparations containing limited quantities of certain narcotics. Schedule V drugs are generally used for antidiarrheal, antitussive, and analgesic purposes. Some examples of Schedule V drugs are:

cough preparations with less than 200 milligrams of codeine or per 100 milliliters (Robitussin AC), Lomotil, Motofen, Lyrica, Parepectolin

 

***Note from Anna: Reclassify medical marijuana on the DEA class schedule, allow it’s use for home grows, and tax it in reasonable fashion for retail. End the black market. Impeach, recall,or fire any cop or politician on the city, state, and federal levels who doesn’t agree.

November 12-14, 2014 3rd Annual Marijuana Business Conference and Expo-Las Vegas

https://mmjbusinessdaily.com/conference/agenda/

Formerly the National Marijuana Business Conference & Expo

Join 1,500 cannabusiness pros and major investors from more than 30 US states and 10 countries at the industry’s biggest and oldest national conference.

Produced by Marijuana Business Daily, the industry’s most trusted professional news source, the Conference brings you:

  • 28 exclusive new sessions (click for agenda)
  • 60+ expert speakers – keynote by Ben Cohen of Ben & Jerry’s!
  • Networking with over 1500+ industry professionals
  • Largest EXPO floor with 125+ exhibitors with the latest products, innovations, and tools to grow your business.
  • Marijuana Business Crash Course
  • Women’s Business Networking Breakfast
  • Investor Pitch Slam featuring live investor presentations.

 

Video about event:

https://mmjbusinessdaily.com/conference/why-attend/

Sponsors: https://mmjbusinessdaily.com/conference/expo/

Washington State Liquor Control Board FAQs on Taxes

http://www.liq.wa.gov/marijuana/faqs-on-taxes

What are my Marijuana Excise Tax Obligations?
Per RCW 69.50.535 and WAC 314-55-089, all licensees are required to remit to the Washington State Liquor Control Board (WSLCB) an excise tax of 25 percent on all taxable sales of marijuana, marijuana concentrates, useable marijuana, and marijuana-infused products. This tax is specific to marijuana sales and does not include transportation costs or retail sales tax amounts.

Exemptions to the above where the 25 percent excise tax is not applied:

  • Transfers from licensed producers to licensed processors when they are the same entity. For example, Producer A is also Processor A. The transfer from production to processing is not a sale because it is the same entity.
  • Processor to processor sales, regardless of entity. House Bill 2304 authorized processor to processor sales but did not include any taxation.

When can I pay my excise tax?
The reporting period closes on the last day of the calendar month. You can confirm and pay your excise tax obligation any time after that.

When is my excise tax due?
Confirmation and payment of excise taxes are due no later than the 20th day of each month for the previous month’s activity. (For example: taxes for the July reporting period are due no later than August 20th.)

How do I pay my excise tax?
WSLCB will accept cash, check, cashier’s check, or money order as payment of your excise tax obligation. Cash payments will be accepted in person by appointment only at our Olympia HQ location. Please call 360-664-1789 to schedule a payment appointment.

Can I pay at Department of Revenue?
No. The Department of Revenue will not accept payments for marijuana excise tax at this time.

What should I do if I have a discrepancy in sales data or excise tax amount due?
Contact the WSLCB Marijuana Tax Unit at marijuanataxes@lcb.wa.gov or 360-664-1789. We are here to assist you with any discrepancies or irregularities.

What happens if I do not pay my taxes by the required deadline?
Per WAC 314-55-092, a penalty of 2 percent per month will be assessed on any past due payments. Failure to make a report and/or pay the license taxes and/or penalties in the manner and dates outlined in WAC 314-55-089 will be sufficient grounds for the board to suspend or revoke a marijuana license.

http://apps.leg.wa.gov/WAC/default.aspx?cite=314-55-092

What if a marijuana licensee fails to report or pay, or reports or pays late?

(1) If a marijuana licensee does not submit its monthly reports and payment(s) to the board as required in WAC 314-55-089: The licensee is subject to penalties.
Penalties: A penalty of two percent per month will be assessed on any payments postmarked after the twentieth day of the month following the month of sale. When the twentieth day of the month falls on a Saturday, Sunday, or a legal holiday, the filing must be postmarked by the U.S. Postal Service no later than the next postal business day.
Absent a postmark, the date received at the liquor control board or authorized designee, will be used to assess the penalty of two percent per month on payments received after the twentieth day of the month following the month of sale.
(2) Failure to make a report and/or pay the license taxes and/or penalties in the manner and dates outlined in WAC 314-55-089 will be sufficient grounds for the board to suspend or revoke a marijuana license.
[Statutory Authority: RCW 69.50.342 and 69.50.345. WSR 14-10-044, § 314-55-092, filed 4/30/14, effective 5/31/14. Statutory Authority: RCW 69.50.325, 69.50.331, 69.50.342, 69.50.345. WSR 13-21-104, § 314-55-092, filed 10/21/13, effective 11/21/13.]

Can I charge the purchaser for the excise tax?
The excise tax is the obligation of the seller. Any of this tax obligation intended to be passed on to the purchaser should be included in the sale price of the product.

http://dor.wa.gov/Content/FindTaxesAndRates/marijuana/Default.aspx

Taxes due on recreational marijuana

Do you hold a producer, processor or retailer marijuana business license issued by the Liquor Control Board? If so, you will also owe taxes to the Washington State Department of Revenue.

Applicable taxes

Business and occupation (B&O) tax applies to your business’s gross receipts. You also must collect and remit to Revenue the sales tax on your retail transactions. The fact sheets at right explain your obligations.

How to file and pay your taxes

Log on to Revenue’s My Account to file your monthly returns. You must file each month. If you have no business activity to report, you still must file a “no business” return.

You can also pay your taxes through My Account.

Businesses that cannot pay electronically must apply for a waiver and, in the meantime, pay their taxes by check, money order or cash.

Mail checks to:

Washington State Department of Revenue
PO Box 47464
Olympia WA 98504-7464

Cash payments – where to pay

To make an appointment to pay your taxes in cash, choose a field office location. Appointments are necessary for tax payments of $20,000 or more.

Please schedule your appointment before the due date. We encourage early payments (before the 25th) if using cash. Penalties may apply if you don’t pay your taxes by the 25th. 

Excise taxes (25 percent) paid to Liquor Control Board

Revenue is NOT accepting tax payments for the Liquor Control Board. Excise taxes due to the Liquor Control Board must be paid to them electronically or at their office in Olympia.

http://dor.wa.gov/Content/FindTaxesAndRates/marijuana/Default.aspx

Special Notice WASHINGTON STATE DEPARTMENT OF REVENUE

http://dor.wa.gov/Docs/Pubs/SpecialNotices/2014/sn_14_SB6505.pdf

PO BOX 47478 |OLYMPIA, WASHINGTON 98504-7478 | 1-800-647-7706 |

DOR.WA.GOV

Special Notice

 WASHINGTON STATE DEPARTMENT OF REVENUE
Recreational and Medical Marijuana – Repeal and Clarification
of Excise Tax Deductions, Exemptions, and Preferential Rates
Effective June 12, 2014, recreational and medical marijuana producers, processors, retailers, and businesses that provide services to marijuana businesses are excluded from certain business and occupation (B&O) tax deductions, exemptions, and preferential rates; retail sales and use tax exemptions; and other excise tax exemptions and deductions.
In addition, sales of marijuana to consumers are not eligible for any retail sales tax or use tax exemptions. (See Senate Bill (SB)6505 [Chapter 140, Laws of 2014].)Property Tax Exemptions:
For information about property tax exemptions affected by SB 6505, please see our Property Tax Special Notice – 2014 Legislative Updates: Current
Use, Marijuana, and Designated Forest Land Legislation
Note:
For purposes of this notice the term “marijuana” is used to refer to marijuana, useable marijuana, and marijuana-infused products, including marijuana concentrates, as those terms are defined under RCW 69.50.101and Engrossed Substitute House Bill (ESHB) 2304 (Chapter 192, Laws of 2014)
.
Do Any Excise Tax Deductions, Exemptions, or Preferential Rates Apply to Marijuana Before June 12, 2014?
Before June 12, 2014, businesses producing, processing, and selling marijuana and businesses that provide services to marijuana businesses may qualify for tax deductions and exemptions discussed below, if a business otherwise meets the specific requirements of that deduction or exemption.
SB 6505 also clarified that marijuana did not qualify for certain tax deductions, exemptions, or preferential rates before June 12, 2014. This special notice will specifically state when a tax deduction, exemption, or preferential rate listed in this notice does not apply before June 12, 2014.
Quick Reference Table:
At the end of this notice is a table that lists the excise tax
deductions, exemptions, and preferential rates in this notice by RCW and states if they applied before June 12, 2014.
ISSUED JUNE 12, 2014
****Note from Anna:
Are sales of “Medical Cannabis” subject to sales tax?

 

In the state of Washington, sales of medical cannabis are retail sales. As such, the selling price is subject to retail sales tax. In addition, the seller is subject to the business and occupation (B&O) tax under the retailing classification. This is true even if it is sold by a medical cannabis dispensary.

 

Sales of medical cannabis are not eligible for the retail sales tax exemption provided for prescription drugs. RCW 82.08.0281 provides an exemption from retail sales tax for certain drugs, but only when prescribed as authorized by the laws of this state. However, cannabis is a Schedule I controlled substance and cannot be prescribed under either federal or state law in Washington.

 

Chapter 69.51A RCW addresses medical cannabis, but does not authorize the prescription of medical cannabis. This chapter specifically avoids authorization of a prescription by referring to “valid documentation”, which does not equate with a prescription as defined in RCW 82.08.0281(4)(a), or as provided in RCW 69.50.308 (Prescriptions). Chapter 69.51A provides that it is only intended to protect qualifying patients, designated providers, and physicians from liability, prosecution, or criminal guilt when cannabis is possessed, used, provided or authorized.

In addition, sales of cannabis-infused products (edibles, liquids, etc.) are not eligible for the retail sales tax exemption provided for food and food ingredients under RCW 82.08.0293 as these products are not “food or food ingredients.” Therefore retail sales tax applies on sales of cannabis-infused products.

 

See our Special Notice – Sales of Medical Cannabis Remain Subject to Sales Tax (pdf)

 

Note:
Senate Bill (SB) 6505 [Chapter 140, Laws of 2014] clarified that marijuana, useable marijuana, and marijuana infused-products, including marijuana concentrates are not drugs for purposes of the sales tax exemption under RCW 82.08.0281 for prescription drugs.

 

SB 6505 also clarified that marijuana, useable marijuana, and marijuana infused-products, including marijuana concentrates are not food or food ingredients for purposes of the sales tax exemption under RCW 82.08.0293 for food and food ingredients.

These clarifications do not change how sales of medical cannabis (marijuana) are taxed. Whether sold for recreational or medical purposes, all sales of cannabis are subject to retail sales tax. For more information on these clarifications, see our Special Notice: Recreational and Medical Marijuana – Repeal and Clarification of Excise Tax Deductions, Exemptions, and Preferential Rates.

Washington State Legislature SB 6505

Colorado Marijuana Tax Fifth Amendment Hearing on Friday August 22 2014

For immediate release: August 21, 2014

*Please COPY and REDISTRIBUTE*

{Denver} — There will be a preliminary injunction hearing in Denver
District Court on Friday in a lawsuit brought by marijuana civil rights
activists seeking to protect their Fifth Amendment right against
self-incrimination. Plaintiffs will argue in front of The Honorable Judge
John Madden IV that payment of marijuana taxes violates a citizen’s Fifth
Amendment right against self-incrimination, since marijuana remains illegal
under federal law.

*THE PUBLIC IS ENCOURAGED TO ATTEND THIS HEARING*

Date: Friday, August 22, 2014
Time: 9am to 12noon
Location: Denver District Court (Old Building)
1437 Bannock St.
Denver, Colorado
Courtroom #203: The Honorable Judge John Madden IV

Note: Please dress nicely and maintain quiet in the courtroom. Bring a
photo ID with, as you may have to show it to get through courthouse
security.

*BACKGROUND*
Attorney Robert J. Corry, Jr. filed the lawsuit on June 9, 2014 seeking to
permanently end Colorado’s marijuana taxes, on the grounds that payment of
the taxes forces citizens to incriminate themselves as criminals under
federal law.

The complaint was filed on behalf of an unnamed licensed medical and retail
marijuana center, the “No Over Taxation” issue committee (which campaigned
against Proposition AA, the marijuana tax issue approved by Colorado voters
in 2013) and several individuals, including Kathleen Chippi, Larisa
Bolivar, Miguel Lopez and William Chengelis.

Corry is seeking unspecified damages and a refund of all tax monies
collected by the state.

If successful, Corry’s lawsuit could be the basis for overturning ALL
regulations regarding marijuana licensing and registration in Colorado on
the same grounds.

As long as marijuana remains illegal under federal law,
states cannot require people to give any information about themselves in
order to distribute or purchase marijuana. ANY and ALL requirements to
identify oneself would result in a “real and appreciable” risk of
self-incrimination, and would require a citizen to implicate himself in
federal crimes.

As witnesses, the State of Colorado has called attorneys Brian Vicente and
Christian Sederberg, two self-proclaimed “marijuana lawyers” who helped
campaign for Amendment 64, to provide testimony to support the State’s
assertion that payment of these taxes is not incriminating.

Read more about the Fifth Amendment here:
http://en.wikipedia.org/wiki/Fifth_Amendment_to_the_United_States_Constitution

Corry cites a 1973 Colorado Supreme Court case (People vs. Duleff) that
overturned a man’s conviction for “selling marijuana without a license”
because compliance with the licensing requirement would have required that
person to violate his constitutional right against self-incrimination and
reveal a violation of federal law. Corry writes, “The Colorado Supreme
Court held specifically that the Fifth Amendment prohibits state licensing
requirements that force a person to reveal a violation of federal law.”

From the Duleff decision, Corry quotes the Colo. Sup. Ct.:
“The Fifth Amendment prohibits licensing requirements from being used as a
means of discovering past or present criminal activity which is subject to
prosecution by calling attention to the licensee and his
activities….There is no doubt that the information which Duleff would
have been required to disclose would have been useful to the investigation
of his activities, would have substantially increased the risk of
prosecution, and may well have been a direct admission of guilt under
federal law. The Fifth Amendment protects individuals from such compulsory,
incriminating disclosures and provides a complete defense to prosecution.”
– Colorado Supreme Court (1973)

Corry also cites a 1969 US Supreme Court case (Timothy Leary v. United
States) in which the highest court in the country overturned Leary’s
marijuana possession conviction and ruled that the federal Marihuana Tax
Act of 1937 was illegal, due to the fact that a person seeking a tax stamp
and complying with the law would be forced to incriminate himself, in
violation of the Fifth Amendment.

Corry writes, “Marijuana-specific taxes require plaintiffs and any other
person paying said taxes to incriminate themselves as committing multiple
violations of federal law, including but not limited to, participating in,
aiding and abetting, or conspiring to commit a ‘continuing criminal
enterprise’ and ‘money laundering.’ These illegally-collected taxes are
ultimately laundered by the State of Colorado through J.P. Morgan Chase
Bank, which also participates knowingly in the continuing criminal
enterprise.” Item 67, Corry complaint filed 6/9/14.

Corry concludes, “It is illegal for government to retain tax monies
illegally collected in violation of the constitution, so all amounts must
be returned, and all records related to previous tax payments, destroyed.”

Corry asks the Court to:
“Enter a temporary restraining order, preliminary injunction, and/or
permanent injunction ordering the Defendants, and all those acting in
concert with them, to cease and desist from enforcement of the marijuana
tax statutes, to cease and desist from any further collection, deposit, or
laundering of the marijuana taxes, for a full refund of marijuana tax
monies paid by any person or entity, and for destruction of all tax records
and identifying information after full refunds are made.”

“The state can’t have it both ways. If it’s illegal under federal law, you
cannot collect taxes on it,” says Kathleen Chippi, a plaintiff and member
of the Patient and Caregiver Rights Litigation Project. “We have another
case pending in the Colorado Supreme Court now, Coats v. Dish Network,
where Colorado Attorney General John Suthers argues that medical marijuana
patients can be fired from their jobs for using medical marijuana off-duty,
even though it is legal under state law. Suthers argues in the Coats case
that, since marijuana is still illegal under federal law, patients have no
rights.”

“Yet Suthers and Hickenlooper, as kingpins in their continuing criminal
enterprise, happily collect and spend the marijuana taxes, even though they
were collected in spite of multiple clear violations of federal law,”
Chippi concludes.

Read Boulder Weekly article on Federal Preemption issues and the Coats v.
Dish Lawsuit (5/22/14):
http://www.boulderweekly.com/article-12900-local-attorney-argues-fed-laws-donrst-apply-to-mmj.html

*FOR MORE INFORMATION*

Click here to read the complaint
No Over Taxation, et al, v. Hickenlooper, et al
http://www.cannabistherapyinstitute.com/legal/colorado/propaa.complaint.corry.pdf

People v. Duleff (Colorado Supreme Court case)
http://www.cannabistherapyinstitute.com/legal/colorado/people.v.duleff.html

US v. Leary (US Supreme Court case)
http://supreme.justia.com/cases/federal/us/395/6/

Read more about the Fifth Amendment here:
http://en.wikipedia.org/wiki/Fifth_Amendment_to_the_United_States_Constitution

Patient and Caregiver Rights Litigation Project
*DONATE ONLINE*
http://www.cannabislawsuits.com/

Denver 420 Rally
http://420rally.org/

Law Firm of Robert J. Corry, Jr.
http://www.robcorry.com/

*PRESS CONTACTS*

Contact: Robert J. Corry, Jr.: (303) 634-2244
Kathleen Chippi: 888-EAT-HEMP (888-328-4367)

Provided as a Public Service by the:
Cannabis Therapy Institute
Phone: 877-420-4205
Web: http://www.CannabisTherapyInstitute.com/
Email: info@cannabistherapyinstitute.com

 

***Note from Anna: Fight for your right to cannabis or lose it. The politicians have made it very,very clear that all marijuana cultivation is going into the full control of the Federal government, no matter what the state governors think. Dispensaries, activists, and patients had better pay 100 percent attention to this case.  Every state in America is looking at Colorado for direction with setting,or eliminating, cannabis legalization laws.

If the Colorado activists lose, patients in all of the marijuana states can expect mediocre mass-produced GMO’d, barely effective weed for the little people and high-quality organic cannabis for the rich.That is if it isn’t banned altogether due to quality control, supply and demand, or greed issues by the people in control of it’s cultivation.

If citizens refuse to participate in making sure cannabis is legal then definitely learn to grow your own, but don’t be surprised if home grows of any size are met with full police/FBI/DEA response. Rich people will not allow for the poor people to prosper financially with cannabis because it means THEY lose money and the citizens would be united to vote out ALL of the politicians who betrayed them.

Time is running out until the big money fake activists and lobbyists, hell-bent on locking up cannabis for the friends, politicians, and big businesses who pay them, betray the MMJ patients. The lobbyists and politicians will absolutely betray their constituents for Election 2016 profits. Voter abuses have happened before, and they will happen again if the citizens do not very closely monitor the actions of their politicians.