The IRS does not allow standard business deductions for dispensaries that it does for other businesses. Therefore dispensaries will be paying taxes on the gross income vs net income. A recipe for financial disaster. By the way, today the FBI indicated that there was no misconduct on the part of the IRS as it related to auditing over 100 conservative groups vs 8 liberal groups. If the IRS can get away with that then all I can say to dispensaries is …… Watch out !!