Gift tax in the United States
If a person is a non-resident alien for purposes of gift tax, taxation of gifts is determined in a different way. If the property is not located in the U.S., there is no gift tax. If it is intangible property, such as shares in U.S. corporations and interests in partnerships or LLCs, there is no gift tax.
Gift economy
According to the Associated Press, "Gift-giving has long been a part of marijuana culture" and has accompanied legalization in U.S. states in the 2010s. Voters in the District of Columbia legalized the growing of cannabis for personal recreational use by approving Initiative 71 in November 2014, but the 2015 "Cromnibus" Federal appropriations bills prevented the District from creating a system to allow for its commercial sale. Possession, growth, and use of the drug by adults is legal in the District, as is giving it away, but sale and barter of it is not, in effect attempting to create a gift economy. However it ended up creating a commercial market linked to selling other objects. Preceding the January, 2018 legalization of cannabis possession in Vermont without a corresponding legal framework for sales, it was expected that a similar market would emerge there. For a time, people in Portland, Oregon could only legally obtain cannabis as a gift, which was celebrated in the Burnside Burn rally. For a time, a similar situation ensued after possession was legalized in California, Maine and Massachusetts.