The legalization of recreational marijuana in Colorado and Washington has lead to many novel intellectual property issues.

For example, in March 2014, a new state tax was proposed that would on Washington marijuana-related businesses seeking IP protection. Specifically, a tax of $3.60 would be assessed per $1000 of value of a business’s IP assets, including trademarks, trade names, brands, patents, and copyrights related to marijuana. The intended purpose of the tax is to “capitalize on [Washington’s] unique position” and use the generated revenue for agricultural research.