The Banking, Entrepreneurship, Regulations, and Taxes (BERT) Study connects businesses and researchers to promote informed dialogue on taxes and regulation. Our current study focuses on regulations and tax issues affecting the cannabis industry, such as IRS section 280e. Research produced through this survey benefits the larger business community by helping governments and the general public understand how regulations and taxes affect their communities. Businesses that take part in the survey benefit from access to unique market research that is targeted directly to their industry and geographic location. Governments and the general public benefit from understanding how policies affect business decisions, which enables them to promote investment, hiring, and wage growth in their communities.