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That is one of the problems, pre 1284 still had the 5 patient limits in place by the language of AM20, the 5 patient limit was challenged by attorneys and in most cases won out but the ammendment never changed,
The 5 patient limit was never in AM20, it was an arbitrary limit that the CDPHE attempted to impose. The were rapidly shut down on that one.
I believe that the states logic regarding caregivers and taxes is that if you only charge to cover expenses there should be no tax, as you are just providing a service by growing for the patient. The required additional services are not taxable either.Plus by being a registered caregiver with the state and probably having to get a susequent tax permit,.