From the outside, Berkshire County's first legal pot shop appears to be fattening its accounts, as money rolls in without a hitch.

But Berkshire Eagle reporter Heather Bellow  opened those high-security doors and the inside story at Theory Wellness is different, as it is for all legal cannabis operations in this nascent industry — there's a big hitch come tax time under a federal law that won't allow deductions for business expenses.

And with tight and changing regulations, extreme market volatility, and a steep fee to the town, it's not the green rush that it appears.

But the intricacy and sheer volume of state regulations hampers the industry — as some say it should — and even local officials across the Berkshires are still stumped by decision-making about a product still stigmatized by longtime prohibition.