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Instead, CDTFA relied on amounts supplied by the manufacturerdistributor, such as the costs of freight, duties, and tariffs, without obtaining supporting documentation

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Vending Machines: Vending machine sales of vaping products are restricted to locations where individuals under 21 are not permitted access

This report examines issues surrounding the design and implementation of taxes on cannabis at the state and local level and takes a close look at the revenue performance of retail cannabis taxes in the states where taxable sales are underway