2007 Tax Court case where the court held that expenses related to a “separate trade or business” shown to be unrelated to cannabis business, were deductible.

Cannabinol, a cannabinoid.

Cannabigerol, a cannabinoid.

Cannabidiol, one of the most commercially popular cannabinoids.

Cannabichromene, a cannabinoid.

Generic name for any number of “seed to sale” tracking systems, typically required by state licensing bodies for licensee use.

Genus of plants within the Cannabaceae family, which includes both marijuana and hemp.

Area within a licensed cannabis cultivation premises, whether indoor, outdoor, or mixed-light, where cannabis plants grow. May include mature plants depending on state.

Chemical compounds within the cannabis genus that include CBD and THC. There are nearly 120 known cannabinoids.