The IRS’s Office of Chief Counsel recently published a memorandum providing information for cannabis companies struggling to comply with the completion of Form 8300, which must be filed.
Section 1910.119(a)(2)(i) of the Process Safety Management (PSM) standard states that it does not apply to “retail facilities.” The PSM standard does not apply to retail facilities, but there is no specific definition of what constitutes a retail facility.
A lawsuit filed in the DC Circuit challenged OSHA’s ability to revise the definition of what constitutes a retail facility without notice and comment rulemaking as required by the Occupational Safety and Health Act. In Agricultural Retailers Ass’n v. U.S. Dep’t of Labor