National Survey on Marijuana Laws and Regulations – June 2016

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National Survey on Marijuana Laws and Regulations Joshua Horn Partner Fox Rothschild LLP 215.299.2184 jhorn@foxrothschild.com Nicholas Casiello, Jr. Partner Fox Rothschild LLP 609.572.2234 ncasiello@foxrothschild.com . National Survey on Marijuana Laws and Regulations This survey has been provided by the Fox Rothschild Administrative Law & Government Relations Practice as a quick reference to relevant laws and statutes governing marijuana usage in the United States. Legalized cannabis – for medical or recreational purposes – is a rapidly expanding industry in the United States, with various states, including California, Colorado, Delaware, Illinois, Maryland, Nevada, New Jersey, New York, Pennsylvania and Washington, as well as the District of Columbia, regulating its use. Navigating the various state compliance regulations – while the consumption of marijuana, regardless of its intended use, is still prohibited at the federal level – can be a daunting task. Fox attorneys are experienced in counseling legalized cannabis growers, distributors, processors, investors and others, including those supplying ancillary products and services, operating in this highly regulated industry. We represent clients in the formation of business entities and creation of operational plans and shareholder agreements; real estate and land use planning; acquisition of cultivation and dispensary licenses; preparation and filing of forms required by various states; compliance with relevant state regulations; and assistance with U.S. Department of Treasury issues for banking and financial services clients engaged in the industry, and more.

We have also advised clients on Illinois’ Compassionate Use of Medical Cannabis Pilot Program Act as well as similar laws in other states where the product is legalized and regulated. About Fox Rothschild Fox Rothschild LLP is a national law firm ranked in the Am Law 100 that delivers strategic and practical solutions for clients ranging from family-run businesses to multinational corporations. Home to nearly 750 attorneys in 22 offices coast to coast, Fox offers clients a team of accomplished professionals who have honed their legal skills in government and industry, who appreciate the fluctuating nature of today’s competitive business environment and who excel at crafting the legal solutions that match our clients’ goals. Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info All States Applicants and Registered Organizations Laws and Regulations Legal Information by State and Federal Law UAB's Department of Neurology is the sole legal source for production and distribution of CBD oil under SB174. Laws: • LawAtlas – Medical Marijuana National Conference of State Legislatures – State Medical Marijuana Laws Alabama N/A • SB174 (2014) “Carly’s Law” § § Signed 3/20/2014 AL ST § 13A-12-214.2 Pending Bills/Legislation: • SB115 • HB61 Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info Alaska Marijuana Retail License FAQs Applicants and Registered Organizations N/A – Application Form Laws and Regulations Marijuana Statutes and Regulations Laws: • • AS §§ 17.37.010, et seq. “Medical Uses of Marijuana” AS §§ 17.38.010, et seq. “The Regulation of Marijuana” o See AS § 17.38.200 Marijuana establishment registrations. Regulations: • 3 AAC 306, et seq. “Marijuana Control” Arizona Medical Marijuana Program Dispensary Information Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. "Unless you are a registered qualifying patient who is not authorized to cultivate marijuana plants for medical use, the Department cannot provide you with a list of dispensaries. The Arizona Medical Marijuana Act, A.R.S.

§ 36-2810 (A.), states that information received and records kept by the Department for the purposes of administering the Act, including "the physical addresses of nonprofit medical marijuana dispensaries," are confidential. However, A.R.S. § 362804.04(C) requires the Department to provide a list of Medical Marijuana Rules and Statutes Laws: • A.R.S.

36-2801, et seq. “Arizona Medical Marijuana Act” Regulations: • 9 A.A.C. 17 (R9-17-101, et seq.) Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info Applicants and Registered Organizations registered dispensaries to a qualifying patient who is not authorized to cultivate marijuana plants when issuing the qualifying patient's registry identification card." – From the FAQs – Dispensary Laws and Regulations Arkansas N/A N/A N/A California Medical Marijuana Program "The California Department of Public Health’s MMP does not have jurisdiction over medical marijuana cooperatives, dispensaries or collectives. For questions related to these areas, please contact your local city or county business licensing office." – Per the MMP website Laws: • • Arizona • • • • • • Senate Bill 420 Compassionate Use Act/ Prop. 215 Assembly Bill 243 Assembly Bill 266 Senate Bill 643 California Assembly Bill 1300 California Assembly Bill 2650 CA BUS & PROF §§ 19300, et seq. – Medical Marijuana Regulation and Safety Act Regulations: • Health and Safety Code Colorado Application and Licensing – Marijuana Enforcement Current Licensees (Medical and Retail) Laws: Constitution, Statutes and Regulations – Marijuana Enforcement Medical Marijuana Business Application Process Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. Copyright © 2016 Fox Rothschild LLP | Attorney Advertising .

National Survey on Marijuana Laws and Regulations State General Info Colorado Applicants and Registered Organizations Retail Marijuana Business Application Process Laws and Regulations Laws: • • CO ST §§ 12-43.3-101, et seq. – Colorado Medical Marijuana Code CO ST §§ 12-43.4-101, et seq. – Retail Marijuana Code Regulations: • 1 CCR 212-1 – Rules Regarding the Sales, Manufacturing and Dispensing of Medical Marijuana • 1 CCR 212-2 – Retail Marijuana Code • 5 CCR 1006-2 – Medical Use of Marijuana Connecticut Medical Marijuana Program Connecticut Medical Marijuana Dispensary Facilities Medical Marijuana Laws and Regulations Medical Marijuana Dispensary Facility License Application Process Laws: • An Act Concerning the Palliative Use of Marijuana: House Bill No. 5389 Regulations: • Regulation of the Department of Consumer Protection Concerning Palliative Use of Marijuana • Regulation Classifying Marijuana as Schedule II Drug Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info Delaware Medical Marijuana Program Applicants and Registered Organizations Medical Marijuana Compassion Centers Laws and Regulations Medical Marijuana Program – Compassion Center Proposals Medical Marijuana Act Regulations Medical Marijuana Act Legislative Actions Laws: • DE ST TI 16 §§ 4901A, et seq. Regulations: • 16 DE Admin. Code 4470 State of Delaware Medical Marijuana Code District of Columbia Medical Marijuana Program Dispensary Applications and Info Monthly Reports list all operational Cultivation Centers and Dispensaries. Cultivation Centers Applications and Info Florida Compassionate Use Program Laws and Regulations Laws: • DC CODE §§ 7-1671.01, et seq. Regulations: • Final Regulations 22C DCMR Low-THC Dispensing Organizations (28 Applicants, 5 approved). Redacted applications submitted and scorecards for applicants. Laws: • • Compassionate Medical Cannabis Act of 2014 FL ST 381.986 Regulations: • Compassionate Use • All Rulemaking Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info Georgia N/A Hawaii Medical Marijuana Program Applicants and Registered Organizations N/A List of Dispensary Applicants Laws and Regulations Laws: • Medical Marijuana Program Laws: • • • • Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. Haleigh's Hope Act (passed/effective April 2015) Act 228 SLH 2000 – Hawaii’s Initial Medical Use of Marijuana Law Act 178 SLH 2013 – Makes several changes to the current law (such as: “adequate supply” of medical marijuana changes to 7 plants, regardless of maturity; useable marijuana changes to 4 oz.; increase in registration fees from $25 to $35; and other changes) please read Act 178 for more information. Act 241 SLH 2015 – Hawaii’s Dispensary Law that paves the way for the establishment of dispensaries in Hawaii and also amends other existing laws with respect to the medical use of marijuana. Act 242 SLH 2015 – Adds nondiscriminatory language to existing laws as it may pertain to the medical use Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info Applicants and Registered Organizations Laws and Regulations Hawaii • • • • • • of marijuana. HRS 329 – Hawaii’s Uniformed Controlled Substances Act (see part IX – Medical Use of Marijuana). HRS 329 – part IX Hawaii’s Medical Marijuana Registry Law HRS 329D – Hawaii’s Medical Marijuana Dispensary Law HRS 328J – Hawaii’s Smoke Free Law – all of which are directly applicable to smoking or vaping marijuana. HI ST §§ 329-121, et seq. – Part IX: Medical Use of Marijuana HI ST §§ 329D-1, et seq. – Medical Marijuana Dispensary System Regulations: • Chapter 11-160, HAR – DOH Administrative Rules for the medical use of marijuana. Idaho N/A N/A N/A Illinois Medical Cannabis Pilot Program List of Licensed Dispensaries Laws: • Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. Compassionate Use of Medical Cannabis Pilot Program Act Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info Applicants and Registered Organizations Illinois Laws and Regulations • IL ST CH 410 §§ 130/1, et seq. Regulations: Department of Public Health: • Emergency Rule for SB2636 – Updated 12/23/14 • Final Rule Department of Revenue: • Cultivators' Privilege Tax • Income Tax Surcharge on Medical Cannabis • Retailers' Occupation Tax Department of Financial and Professional Regulation: • Final Rule • Emergency Rule Department of Agriculture: • Final Rule • Emergency Rule Indiana N/A N/A N/A Iowa N/A N/A Law: • SF 2360 (2014) Regulations: • Administrative Rules (2015) Kansas N/A Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. N/A N/A Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info Kentucky Louisiana Maine Laws and Regulations N/A Applicants and Registered Organizations N/A N/A N/A Law: • Maine Medical Use of Marijuana Maine Medical Marijuana Dispensaries "Clara Madeline Gilliam Act" • Amends KRS 218A.010 to exempt from the definition of "marijuana" drugs used in FDA-approved studies or compassionate use programs and the substance cannabidiol when recommended by a physician practicing at a state research hospital. Laws: • Winning Applicant Info Scoring Sheet Caregivers Maryland Maryland Medical Cannabis Commission Applications RS 40:1046 MMMP Statute (Title 22, Ch. 558-C) Regulations: • MMMP Rules (10-144 CMR, Ch. 122) Law and Regulations Laws: • Compilation of Medical Cannabis Law Regulations: • Natalie Laprade Medical Cannabis Commission Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info Massachusetts Medical Use of Marijuana Program Applicants and Registered Organizations Registered Marijuana Dispensaries Currently Dispensing Marijuana for Medical Use Applications and Materials Submitted by Dispensary Applicants in 2015 Current Status of Registered Marijuana Dispensaries Michigan LARA – Michigan Medical Marihuana Program Dispensaries are banned under Michigan law per State v. McQueen, 493 Mich. 135 (2013) Forms for patients at link in "General Info." Laws and Regulations Laws and Regulations Laws: • An Act for the Humanitarian Medical Use of Marijuana Regulations: • 105 CMR 725.000 – Implementation of an Act for the Humanitarian Medical Use of Marijuana Laws: • • • • Michigan Medical Marihuana Act Public Act 514 of 2012 (HB 4834) Public Act 512 of 2012 (HB 4851) MA ST 333.26421 – 333.26430 Regulations: • Medical Marihuana Rules – Effective January 15, 2015 • Michigan Medical Marihuana • R 333.101 - 333.133 Minnesota About the Medical Cannabis Program Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. Registered Manufacturers: 1. Minnesota Medical Solutions (application) 2. Leafline Labs (application) Medical Cannabis Laws and Rulemaking Laws: • Minnesota Session Laws 2014, CHAPTER 311--S.F.No.

2470 – Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info Minnesota Applicants and Registered Organizations Medical Cannabis Manufacturers/Laboratories (including select applications of other manufacturers) Laws and Regulations • Manufacturer Selection Process Scoring Medical Cannabis Independent Laboratory Application Process and Forms Cannabis Patient Center Locations Mississippi Missouri Montana N/A N/A Montana Marijuana Program Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. N/A N/A No dispensaries or caregivers allowed. Law that established the state's broad medical cannabis policy. Minnesota Session Laws 2015, CHAPTER 74-H.F.No. 1792 – Changes to provisions governing receivership of nursing homes or certified boarding care homes; changing medical cannabis provisions. Regulations: • Minnesota Medical Cannabis Rules, Chapter 4770 – Rules pertaining to the medical cannabis program, including patient registry, patients, caregivers, health care practitioners and manufacturers. Laws: • HB1231 Laws: • HB 2238 (2014) Laws: • • • Montana Voter Initiative I-148 Montana Senate Bill 423 Montana Marijuana Act Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info Montana Nebraska Nevada N/A Medical Marijuana Applicants and Registered Organizations Application Forms N/A Applications not publicly available. Medical marijuana establishments with final certificates as of March 21, 2016: • Clark County: 5 laboratories; 26 cultivation facilities; 11 production facilities; 19 dispensaries • Nye County: 3 cultivation facilities; 1 dispensary • Washoe County: 2 laboratories; 9 cultivation facilities; 7 production facilities; 3 dispensaries • Laws and Regulations Regulations: • Montana Marijuana Program Rules Laws: • NRS 453A – Medical Use of Marijuana Regulations: • NAC 453A – Medical Use of Marijuana See the 2014 Medical Marijuana Establishment Application. Subscribe to the MM Listserv to be notified of upcoming application filing periods. • Click here to subscribe Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info Nevada Applicants and Registered Organizations or unsubscribe. Laws and Regulations Provisional Certificates awarded in November 2014 – Scores and Rankings: • Cultivation Facilities • Dispensaries • Independent Testing Laboratories • Production Facilities New Hampshire New Jersey Therapeutic Cannabis Program Medicinal Marijuana Program Four Alternative Treatment Centers: • Prime Alternative Treatment Centers of NH, Inc., with a dispensary located in Merrimack. • Sanctuary ATC, with a dispensary located in Plymouth. • Temescal Wellness, Inc., with dispensaries located in Dover and Lebanon. Laws: • Not accepting applications for Alternative Treatment Centers (ATCs). Laws: • Current ATCs: • Compassionate Care Foundation, Inc. Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. RSA 126-X Use of Cannabis for Therapeutic Purposes Regulations: • Administrative Rules – He-C 400 Therapeutic Cannabis Program • • NJ Compassionate Use Medicinal Marijuana Act CUMMA Amendments NJ ST 24:6I-1, et seq. Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info New Jersey New Mexico Medical Cannabis Program Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. Applicants and Registered Organizations 100 Century Drive Egg Harbor Twp., NJ (609) 277-7547 • Greenleaf Compassion Center 395 Bloomfield Ave Montclair, NJ 07042 (973) 337-5670 • Garden State Dispensary (Formally Compassionate Care Centers of America Foundation, Inc.) 950 U.S. Highway 1 North Woodbridge, NJ 07095 (848) 999-2005 • Breakwater Alternative Treatment Center 2 Corporate Drive Cranbury, NJ 08512 (732) 703-7300 • Foundation Harmony Location Pending (201) 840-5800 • Compassionate Sciences, Inc. 111 Coolidge Avenue Bellmawr, NJ 08031 (856) 933-8700 Laws and Regulations The Licensed Non-Profit Producers (LNPP) application period is closed. New Mexico Department of Health Laws: • Regulations: • Final Program Rules See also: • NJAC § 13:35-7A.1, et seq. – Board of Medical Examiners' Rules • NJAC § 13:45A-33.1, et seq. – Division of Consumer Affairs' Rules Lynn and Erin Compassionate Use Act Copyright © 2016 Fox Rothschild LLP | Attorney Advertising .

National Survey on Marijuana Laws and Regulations State General Info New Mexico Applicants and Registered Organizations (NMDOH) is not accepting applications from businesses interested in producing and distributing medical cannabis. Laws and Regulations Rules and Regulations: • NMAC 7.34.2 – Medical cannabis advisory board responsibilities and duties. Medical Cannabis List of Licensed Nonprofit Producers Applications: • Medical Cannabis Patient Application • Medical Cannabis Caregiver Application • Medical Cannabis Personal Production Application New York Medical Marijuana Program Medical Marijuana Program Applications: • Instructions, Forms, Completed Applications • Evaluation Process and Scores • • Registered Organizations: Licenses granted to 5 of 43 applications All Applications NMAC 7.34.3 – Medical cannabis registry identification cards. NMAC 7.34.4 – Medical cannabis licensing requirements for producers, couriers, manufacturers and laboratories. A brief overview of participant responsibilities and protections are found in the Medical Cannabis Law Enforcement Fact Sheet. Laws: • • • AB 6357 (2014) – Signed into law 07/05/2014 AB 7060 (2015) expedited access – Signed into law 11/11/2015 NY PUB HEALTH §§ 3360, et seq. Regulations: • 10 NYCRR 1004.1, et seq. Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info North Carolina N/A Applicants and Registered Organizations N/A Laws and Regulations Laws: • • North Dakota N/A N/A N/A Ohio N/A N/A N/A Oklahoma N/A N/A Laws: • HB 1220 – Hope 4 Haley and Friends HB 766 – Amend CBD Oil Statute Oregon Oregon Medical Marijuana Program (OMMP) Directory of Dispensaries Dispensary Application and Instructions New Patient Applications HB 2154 – Katie and Cayman's Law Medical Marijuana: Oregon Administrative Rules (OAR) 333-008 Cannabis Regulation: Oregon Revised Statutes (ORS) 475B Recreational use of marijuana is governed by Control and Regulation of Marijuana Act 475B.005 through 475B.395. Oregon Medical Marijuana Act begins at 475B.400. Pennsylvania No program website yet. N/A Signed into Law April 2016 – Act No. 16 Rhode Island Medical Marijuana Program Three Compassion Centers Licensed (selected from Laws: • Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. The Edward O. Hawkins and Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info Rhode Island Applicants and Registered Organizations 18 applications): • Thomas C. Slater – proposal changes here • Greenleaf Compassion Center – original application here and proposal changes here • Summit Medical Compassion Center Application for Open Period in March 2010. Application modified in October 2010 when no qualified applicants found. Changes described here. Original 15 Applications were rejected. Laws and Regulations Thomas C. Slater Medical Marijuana Act Regulations: • Rules and Regulations Related to the Medical Marijuana Program [R21-28.6-MMP] • Rules and Regulations for the Licensure and Discipline of Physicians [R5-37-MD/DO] • Rules and Regulations Pertaining to Medical Orders for Life Sustaining Treatment [R23-4.11-MOLST] • Rules and Regulations Pertaining to the Medical Examiner System • Rules and Regulations Pertaining to Immunization, Testing and Health Screening for Health Care Workers [R2317-HCW] South Carolina N/A N/A “Julian's Law” South Dakota N/A N/A Pending Bills: • SB171 • SB167 Tennessee N/A N/A SB 2531 (2014) Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. Copyright © 2016 Fox Rothschild LLP | Attorney Advertising .

National Survey on Marijuana Laws and Regulations State General Info Applicants and Registered Organizations Tennessee Texas Amended by SB 280 (2015) Compassionate Use Program Licensing and Registration "DPS will license at least three dispensing organizations by Sept. 1, 2017. The license will authorize each organization to cultivate, process and dispense low-THC cannabis to prescribed patients." Utah Laws and Regulations Hemp Extract Registry N/A Laws: • Compassionate Use Act (SB339) Regulations: • Compassionate Use Program Administrative Rules Laws: • Hemp Extract Registration Act Regulations: • Hemp Extract Registration Rules Vermont Vermont Marijuana Registry Four Dispensaries Licensed: • Champlain Valley Dispensary, Inc. • Grassroots Vermont (GRVT), formerly Rutland County Organics (RCO) • Vermont Patients Alliance • Southern Vermont Wellness Laws: • Vermont Statute – Title 18: Health, Chapter 86: Therapeutic Use of Cannabis Regulations: • Rules Regulating Cannabis for Symptom Relief Dispensary application from open period ending September 2013. Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info Virginia N/A Applicants and Registered Organizations N/A Laws and Regulations Laws: • • Washington Medical Marijuana Retail Marijuana Licensing Recreational Marijuana Marijuana License Applications BLS – Marijuana Licenses Frequently Requested Lists – "Marijuana License Applicants" SB701 - Pending - Waiting on Governor's Signature HB1445 Laws: Product compliance, database, consultant, scheduling and patient access • 2SSB 5052 – Cannabis Patient Protection Act • Chapter 69.51A RCW – Medical Cannabis • Chapter 69.50 RCW – Uniform Controlled Substances Act • Initiative 692 – Medical Use of Marijuana Act Information Summary: Patient Access to Medical Marijuana in Washington State Growing, producing/processing and retail stores • I-502 – Marijuana Retail Stores • Chapter 314-55 WAC – Marijuana Licenses, Application Process, Requirements and Reporting Taxes • Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. HB 2136 – Marijuana Tax Reform Copyright © 2016 Fox Rothschild LLP | Attorney Advertising . National Survey on Marijuana Laws and Regulations State General Info Applicants and Registered Organizations Laws and Regulations Washington • Temporary sales and use tax exemptions for medical marijuana from collective gardens (effective until 7/1/16) West Virginia N/A N/A N/A Wisconsin N/A N/A Wisconsin 2013 Act 267 (2014) Wyoming N/A N/A Passed Laws: • HB 32 – Hemp Extract Regulation Please be mindful that possessing, using, distributing and/or selling marijuana is a federal crime, and no legal advice we give is intended to provide any guidance or assistance in violating federal law. Copyright © 2016 Fox Rothschild LLP | Attorney Advertising .

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