6 Secrets I Learned from my $62,000 Airbnb Tax Bill

30155 8986
30155 8986
Share

Are you looking for Airbnb tax information? If so, you are in for a ride. In February 2015, after many successful years as an Airbnb Host I created AirbnbSecrets.com, which is a blog and online course where I share my Airbnb knowledge and experiences as a Host. I’ve always declared my Airbnb income so I never feared coming out publicly with AirbnbSecrets. Having already paid taxes on my Airbnb revenue I never expected the Quebec government to hand me a $62,000 “hotel & sales taxes” bill mainly for being an outspoken Airbnb Host.

Both Uber and Airbnb collect all payments from their clients which they keep secure in tax-free havens. At the moment of writing these lines, they still have not made an agreement with our government to pay any income or sales taxes in Canada. The government is therefore holding the user (Uber Driver or Airbnb Host) responsible for paying Uber and Airbnb’s applicable sales tax.

In Quebec, these taxes represent approximately 19% of all transactions on Airbnb, while on a web platform like Uber, 15%. Even if I’ve submitted proof that tax collection responsibility belongs to Airbnb, not to Hosts like me, I am still forced to make arrangements with my government to pay a back-tax bill of more than $62,000 for my transactions between 2013 and 2015.

There are more than 10,000 Airbnb Hosts and 8000 Uber drivers in Quebec alone affected by this case. These numbers show that there are thousands of Canadians facing, or are soon to face, the exact same tax issue I am burdened with today.

For these reasons, I am contesting this tax bill and I invite you read and share this blog post to have a better grasp on what this taxation problem is all about.

 

Airbnb Tax Secret #1: Airbnb has already paid millions in back-taxes in the US

 

In October 2014, Airbnb has paid back hotel taxes in California for all transactions that took place on its platform before the legalization of their service in the city of San Francisco. The amount was never publicly revealed but it is said that Airbnb could have paid an amount of up to US$ 25 million in back-taxes to the city. This means that it is not the Airbnb Hosts that have been responsible for paying hotel taxes, but Airbnb.

Airbnb pays tax bill of ‘tens of millions’ to S.F. – SF Gate

airbnb

“The short-term housing rental service Airbnb gave in Wednesday to mounting pressure from San Francisco City Hall, disclosing it had paid “in full” a back-tax bill that officials said ran into the millions of dollars.”

At the same time, on the East Coast in 2014, the Palm Beach County of Florida sued Airbnb (the company, not the Hosts) for not collecting taxes on their platform. Because of this incident, as of December 1st 2015, Airbnb is now collecting both Tourism and Sales taxes on all Airbnb bookings in the entire state of Florida. This means booking an Airbnb in the sunshine state now costs an extra 12 percent.

Airbnb rooms to be taxed across Florida starting next month – Tampabay.com

Florida

“The issue has been raised in Florida before, both by governments seeking money and rival hotels who already pay bed taxes. Last year, Palm Beach County sued Airbnb, hoping to force the company to collect taxes, according to the legal website Law360.”

In Chicago, Airbnb succeeded in convincing the city to collect less taxes than the hotels because they were operating in the home sharing business and not in the hotel industry. Because of this, the platform started charging a 4.5 percent home sharing tax instead of a 16.4 percent hotel tax, making any Airbnb booking nearly 12 percent more affordable than any hotel in Illinois. Of course, hoteliers were not happy. But all of these changed and Airbnb announced that it will start collecting the full hotel tax from January 15, 2016 onwards.

Airbnb renters in Chicago will now have to pay the full 16.4% hotel tax 

Chicago

“On Thursday, Airbnb announced that, starting January 15th (2016), the company will begin collecting the FULL Illinois hotel tax from its hosts, a major win for the city’s hoteliers and hotel business. In February, the platform added a 4.5 percent tax to its bills, nearly 12 percent less than what hotels in the city and state collect. Now, a full 16.4 percent tax will be automatically included in all renters’ bills.”

Meanwhile, the two international competitors of Airbnb (Homeaway and VRBO) are no longer responsible for collecting hotel taxes in the United States. By winning their case in federal court, they proved that their business model is very different from Airbnb, because Homeaway and VRBO do not handle Guests’ payments. Rather, it is the Hosts who deal directly with Guests, money-wise, outside of these platforms, making the Hosts responsible for collecting these taxes themselves when using this type of website.

HomeAway, like some U.S. cities, has an Airbnb problem – USA Today

HomeAway

“Last fall, HomeAway sued to overturn a San Francisco law it argued had targeted the company with an unfair mandate to collect taxes. A federal judge agreed in December that the company (Homeaway) shouldn’t be classified as “a hosting platform” and thus shouldn’t be forced to collect fees in the hometown of its rival (Airbnb).”

 

Airbnb Tax Secret #2: The sharing economy operates from tax havens

 

Companies like Uber and Airbnb all have complex tax structures with international administrative headquarters based in countries where they pay almost no taxes (Ireland, Netherlands and Bermuda). This currently creates a massive tax evasion from Canada and from many countries in the world, costing governments lots of money in a period of austerity.

Low Irish Taxes Boosts Airbnb Profit – Euroactiv.com

3012701098_7da504b734_z

“The peer-to-peer property renting website, Airbnb, makes it possible for people in crisis-stricken states to earn extra money, but the company itself has placed its headquarters in places like Ireland, Jersey and Delaware to avoid paying tax.”

Here is an Airbnb proof of income showing that all my payments from hundreds of customers all come from Airbnb UK.

PaimentAirbnbUk

According to this Fortune magazine article, the tax structure is very similar with Uber.

Uber Tax Shell – Fortune Magazine

Montagefiscal

“In May, Uber formed a new business entity in the Netherlands called Uber International C.V. Over the next few weeks Kalanick’s San Francisco startup executed a flurry of transactions that shifted ownership of several foreign subsidiaries to Uber International C.V. and formed an agreement with the Dutch business to split the profits from Uber’s intellectual property. By mid-June, Uber was ready to continue with its dizzying rise, but with one critical difference: From that point on, nearly all its ride-share income outside the U.S. would be effectively shielded from U.S. taxes.”

 

Airbnb Tax Secret #3: To prevent tax evasion, governments must collect all sales taxes directly on these web platforms

 

Uber and Airbnb are generating way more than $30,000 a year in Canada and they currently do not pay any sort of sales taxes in our territory. To be fair to all citizens and businesses of our country, our governments need to force these emerging sharing economy global players to collect all sales taxes on their web platforms, as they already do for any traditional companies that operate in the real world. I personally use Uber frequently and if we look at my October 16th, 2015 invoice from a ride I took with them, we see that no sales taxes have been added to my bill. Yet at the same time, all taxi companies based in Montreal are currently charging these taxes to their customers.

Uber3

In an interview on the famous Quebec show “Tout le Monde en Parle” (Everybody’s talking about it), Jean-Nicolas Guillemette, the General Manager for Uber Quebec (featured on the right), dodges the issue of collecting the 15% sales taxes by saying that it is the drivers that should pay these taxes. Jugand Benedict, spokesperson of the union grouping 4,000 taxi drivers (on the left) deplores that, after verifying with the government, it looks like no Uber drivers have collected these taxes so far in Quebec. Of course, the Uber manager also avoids mentioning that because Uber collects all payments from theirs customers, this created a grey fiscal zone on the taxing subject.

Taxi vs Uber – Tout le Monde en Parle / Radio-Canada (Interview in French / Text translation by Google)

UbervsTaxi

“It’s the war between the taxi industry and Uber. Jugand Benedict, spokesperson of the union grouping 4,000 taxi drivers (on the left), deplores the Uber unfair competition.”

In this interview, the Uber manager also admits that the service generates over 450,000 monthly rides in Quebec.

If we calculate that an average ride costs about $20, we can estimate that Uber generates approximately $9 million per month in Quebec alone. If Uber was collecting the 15% sales taxes on all these rides, this would represent a taxing revenue of over $16 million per year for our governments. On top of that, Uber is growing exponentially. As more and more people are using this service, Uber is planning to expand its offering across the province, meaning these tax revenues will only increase over the coming years.

Over a period of 10 years, the potential tax revenue should be well over 200 million, just from Uber!

Do I have to remind you that our government is collecting $0 on all these rides at the moment?

Also, as highlighted by the journalist François Cardinal from La Presse, in the case of Uber, the important thing is to ensure that taxi drivers in Quebec are waging a “fair competition,” even if they work for a conventional taxi company or UberX. This principle also applies to Airbnb and hotels. And to make a “fair competition” possible, it is essential to collect sales taxes on these web platforms.

Legalize Uber in three easy steps – La Presse / Translation by Google

UberLegaliser

“1) GST / QST (Sales taxes) We force Uber to collect the provincial and federal taxes at the source, with its drivers, and to transmit the money to the revenue agencies. And to be fair, we impose the same thing to everyone operating in the transportation industry (taxis, limousines, etc.).”

On Airbnb’s side, in all places of the world where this platform becomes regulated, it is Airbnb that usually starts collecting hotel taxes on behalf of all Hosts.

In what areas is Occupancy Tax Collection and Remittance by Airbnb available? – Airbnb.com

airbnb tax 2

But in my case, I spoke to Airbnb and they’ve told me that collecting the provincial and federal sales taxes is not part of their strategy at all, even if these taxes apply to the entire hotel industry in Canada.

airbnb tax 1

In the meantime, if you are trying to book an hotel room in Montreal on Hilton.com, or anywhere else in the country for that matter, you’ll notice that all hotels are collecting these sales taxes, even when the booking is completed via their website. This taxation issue is a huge source of frustration for all hoteliers in the country.

HotelTaxes

Meanwhile, in the U.S, Airbnb swears they want to collect Hotel and Occupancy taxes with every booking.

Airbnb To U.S. Mayors : Want $2 Billion? 

2Billion

“The startup, which is now the largest hospitality company in the world based on its number of listings, released a report at the U.S. Conference of Mayors’ winter meeting this week that estimates the 50 largest cities in the United States would make $2 billion in tax revenue from Airbnb over the next 10 years—if they work with Airbnb to collect hotel and occupancy taxes.”

 

Airbnb Tax Secret #4: By not collecting sales taxes on these web platforms, our governments are killing the local economy

 

Because of this grey area in the tax law in Canada, since Uber does not pay any sort of taxes in our country, the company can offer prices 50% cheaper than any conventional taxis in order to kill any local competition in this industry in Quebec.

UberX now costs half as much as taxi – Journal de Montréal / Translation by Google

UberPhone

“The war intensifies between taxis and Uber. Today, a trip on UberX will cost half the price of a taxi while the American company will reduce by up to 20% certain tariffs, The Journal has learned.”

60 seconds: “Airbnb must abide by the same rules then us” Christiane Germain, Hospitality Group – Les Affaires / Translation by Sytran

Christianne

“Why, for example, should the hotel clients only to be the ones charged a (tax) fee of $2 to $4 per night to finance tourism promotion? If everyone takes advantage, why should we not charge these taxes also on Airbnb?”

 

Airbnb Tax Secret #5: The internet has created a new category of workers operating in the sharing economy era

 

Uber and Airbnb share the same business model and by researching the web, you can find that Uber drivers, who were originally considered self-employed workers, have recently been declared employees in California. This decision may seem pointless but it has huge impact in this whole debate, because in Canada, it is the “employer” that is responsible for collecting all sales taxes and not the “employees”.

Uber driver declared employee as the company loses another ruling – The Guardian

18uber-web2-master675

“Uber’s US operation has suffered another legal defeat in its efforts to class its drivers as independent contractors, after a California labour board ruled that a former driver was an employee and so eligible for unemployment benefits.”

Uber Driver – Lawsuit Information

UberLaw

“Uber drivers have filed a class action lawsuit claiming they have been misclassified as independent contractors and are entitled to be reimbursed for their expenses that Uber should have to pay, like for gas and vehicle maintenance. The lawsuit also challenges Uber’s practice of telling passengers that the gratuity is included and not to tip the drivers, even though you are not getting a tip!”

Of course, this outcome could become very costly to Uber.

Here’s what it would cost Uber to pay its drivers as employees – Fortune Magazine

uber-pie-chart-ft

“How much would it cost Uber if it was forced to reclassify its drivers as employees, rather than independent contractors? By my calculations, with help from some experts, I crunched the numbers and got an answer, and it’s a huge amount: $4.1 billion.”

But to me, categorizing Uber drivers as employees seems to be a binary way of thinking because we try to categorize a new type of internet worker of the 21st century in one of two categories of workers that existed before the invention of the internet in the 20th century – one can either be self-employed or an employee.

It’s as if we are trying to classify the color gray as black or white when it is in fact gray.

Since these laws were written in the pre-internet era, this explains why these definitions are not adaptable to new technology platforms – they do not seem to consider the new type of workers that has emerged through the new sharing economy.

For the purpose of this argument, let’s call this new category the “web platform worker”.

I personally think that the “web platform worker” is a hybrid worker, a cross between the self-employed worker and the employee. We do business with tens or thousands of customers trading through a single web platform that takes care of all payments. But to generate our income, we also have to generate many expenses that we need to deduct for tax purposes, even if the money that we generate in our own name comes from a single source, the company that owns the web platform.

And I really think that it is the emergence of this new type of worker, not listed in the current legislation, that is the source of many problems related to the taxation of sharing economy in Quebec, Canada and possibly in the world.

 

Airbnb Tax Secret #6: To maximize revenues, governments must have a long term vision on taxing the sharing economy era

 

As a citizen who has been making a living from the sharing economy for the last 3 years, I firmly believe that all governments of the world have many advantages for collecting sales taxes directly on this type of platform.

By collecting sales taxes directly on the web platforms, governments will:

• collect 100% of sales taxes on all transactions of websites like Uber and Airbnb, even if these companies operate from tax havens

• collect 100% of sales taxes, even on the unreported income of dishonest users

• get the customers to pay these taxes (not the “web platform workers”)

• create an equal market for all “web platform workers” within the platform

• create an equal and fair market for the entire industry in which the platform operates

• minimize the costs recovering these amounts while maximizing their taxing revenue

By the way, did you know that the vision of Uber is to develop a global fleet of driverless vehicles by 2030?

Driverless car market watch

tesla

“Uber CEO, Travis Kalanick, has indicated in a tweet that he expects Uber’s fleet to be driverless by 2030. The service will then be so inexpensive and ubiquitous that car ownership will be obsolete.”

If our governments persist in saying that the responsibility of collecting sales tax is up to the “sharing economy workers”, how will they perceive sales taxes on a platform like Uber when there will be no more drivers in the cars?

On  final note, Airbnb has already started collecting taxes on several territories around the world. Make sure to check this link to discover if your listing is covered with Airbnb taxation. 

Would you like to learn more about all aspects of hosting on Airbnb? If so, I’ve created this free email course. It’s totally free and you just need to enter your email below to sign up.

In this article

Join the Conversation

Join the Conversation

8,986 comments

  1. Airbnb Hires New General Counsel in Time for Worldwide Legal Headaches – Find Latest Law

    […] with governments over the appropriate amount of taxes Airbnb hosts must pay. Hosts have gotten surprise shockers. And then there’s the upset over Airbnb’s tax haven chicanery. Boy, can’t an […]

  2. WJ

    Very interesting points! Just want to throw in there that Airbnb hosts can increase their rates to cover local taxes whereas Uber drivers can’t. Their rates are set by Uber. This is the major difference in the business model they use. Both companies operate under a SaaP (Service as a Product) business model. The latter was created in the last decade. The Canadian government still isn’t ready for that model so it tries to get it’s share of the cake by hassling the wrong people. In this case, the government hassles Airbnb hosts and car owners, not the actual users (i.e. renters and passengers). In the case of online content delivery services, like Netflix, who do not yet charge sales taxes to its users, the users are theoretically supposed to send tax money to the government for using those services. So in theory, in the the case of Airbnb and Uber, for every use by renters and passengers, they are the ones who should send tax money to the government. The government isn’t hassling the right users. But that’s just because it’s not ready for the modern business models.

  3. tamoxifen

    tamoxifen

  4. generic viagra 100mg sildenafil

    generic viagra 100mg sildenafil

  5. sildenafil 20 mg vs viagra

    sildenafil 20 mg vs viagra

  6. sildenafil vs viagra

    sildenafil vs viagra

  7. generic viagra cost at walmart

    generic viagra cost at walmart

  8. buy viagra

    buy viagra

  9. online viagra

    online viagra

  10. viagra online

    viagra online

  11. cheap viagra

    cheap viagra

  12. buy cheap viagra

    buy cheap viagra

  13. viagra

    viagra

  14. generic viagra

    generic viagra

  15. viagra without a doctor prescription

    viagra without a doctor prescription

  16. viagra generic

    viagra generic

  17. viagra coupons

    viagra coupons

  18. viagra prices

    viagra prices

  19. viagra pills

    viagra pills

  20. viagra dosage

    viagra dosage

  21. viagra 100mg

    viagra 100mg

  22. generic viagra 100mg

    generic viagra 100mg

  23. viagra cost

    viagra cost

  24. buy viagra online

    buy viagra online

  25. 100 mg viagra lowest price

    100 mg viagra lowest price

  26. cost of viagra

    cost of viagra

  27. viagra on line

    viagra on line

  28. viagra samples

    viagra samples

  29. female viagra

    female viagra

  30. viagra 100 mg best price

    viagra 100 mg best price

  31. what viagra can do

    what viagra can do

  32. viagra pills for sale

    viagra pills for sale

  33. cheapest viagra 100mg

    cheapest viagra 100mg

  34. cost of viagra 100mg

    cost of viagra 100mg

  35. banned commercials viagra

    banned commercials viagra

  36. over the counter viagra

    over the counter viagra

  37. viagra coupon

    viagra coupon

  38. generic for viagra

    generic for viagra

  39. viagra vs cialis

    viagra vs cialis

  40. what is viagra

    what is viagra

  41. generic viagra price at walmart

    generic viagra price at walmart

  42. active ingredient in viagra

    active ingredient in viagra

  43. canadian viagra

    canadian viagra

  44. levitra vs viagra

    levitra vs viagra

  45. pfizer viagra

    pfizer viagra

  46. viagra for sale

    viagra for sale

  47. viagra on line no prec

    viagra on line no prec

  48. buy generic viagra

    buy generic viagra

  49. viagra canada

    viagra canada

  50. otc viagra

    otc viagra

  51. generic viagra cost

    generic viagra cost

  52. viagra for men

    viagra for men

  53. where to buy viagra

    where to buy viagra

  54. viagra from canada

    viagra from canada

  55. viagra generic walmart

    viagra generic walmart

  56. generic viagra prices

    generic viagra prices

  57. discount viagra

    discount viagra

  58. generic viagra online

    generic viagra online

  59. canada viagra

    canada viagra

  60. generic viagra coupons

    generic viagra coupons

  61. order viagra online

    order viagra online

  62. buy viagra on

    buy viagra on

  63. sildenafil citrate generic viagra 100mg

    sildenafil citrate generic viagra 100mg

  64. cheap viagra pills

    cheap viagra pills

  65. viagra coupons 75% off

    viagra coupons 75% off

  66. viagra samples from pfizer

    viagra samples from pfizer

  67. maximum safe dose of viagra

    maximum safe dose of viagra

  68. viagra without a doctors prescription

    viagra without a doctors prescription

  69. cbd

    cbd

  70. cbd oil

    cbd oil

  71. buy cbd

    buy cbd

  72. cbd oil benefits

    cbd oil benefits

  73. cbd oil for sale

    cbd oil for sale

  74. cbd oil for pain

    cbd oil for pain

  75. charlottes web cbd oil

    charlottes web cbd oil

  76. what is cbd oil

    what is cbd oil

  77. cbd oil at walmart

    cbd oil at walmart

  78. cbd oil for dogs

    cbd oil for dogs

  79. cbd oil side effects

    cbd oil side effects

  80. best cbd oil

    best cbd oil

  81. cbd oil for sale walmart

    cbd oil for sale walmart

  82. cbd oil florida

    cbd oil florida

  83. walgreens cbd oil

    walgreens cbd oil

  84. pure cbd oil

    pure cbd oil

  85. cbd oil reviews

    cbd oil reviews

  86. strongest cbd oil for sale

    strongest cbd oil for sale

  87. cbd oil uk

    cbd oil uk

  88. cbd oil stores near me

    cbd oil stores near me

  89. green roads cbd oil

    green roads cbd oil

  90. benefits of cbd oil

    benefits of cbd oil

  91. cbd oil canada

    cbd oil canada

  92. best cbd oil for pain

    best cbd oil for pain

  93. where to buy cbd oil

    where to buy cbd oil

  94. plus cbd oil

    plus cbd oil

  95. cbd oil dosage

    cbd oil dosage

  96. hempworx cbd oil

    hempworx cbd oil

  97. buy cbd oil

    buy cbd oil

  98. zilis cbd oil

    zilis cbd oil

  99. hempworks cbd oil

    hempworks cbd oil

  100. cbd oil wisconsin

    cbd oil wisconsin

  101. cbd oil for anxiety

    cbd oil for anxiety

  102. cbd oil in texas

    cbd oil in texas

  103. leafwize cbd oil

    leafwize cbd oil

  104. hemp cbd oil

    hemp cbd oil

  105. organic cbd oil

    organic cbd oil

  106. walmart cbd oil for pain

    walmart cbd oil for pain

  107. how to use cbd oil

    how to use cbd oil

  108. cannabidiol

    cannabidiol

  109. cbd oil walgreens

    cbd oil walgreens

  110. cbd oil indiana

    cbd oil indiana

  111. best cbd oil reviews

    best cbd oil reviews

  112. cbd oil amazon

    cbd oil amazon

  113. cbd oils

    cbd oils

  114. full spectrum cbd oil

    full spectrum cbd oil

  115. koi cbd oil

    koi cbd oil

  116. charlotte web cbd oil

    charlotte web cbd oil

  117. apex cbd oil

    apex cbd oil

  118. side effects of cbd oil

    side effects of cbd oil

  119. cbd oil capsules

    cbd oil capsules

  120. the best cbd oil on the market

    the best cbd oil on the market

  121. cbd oil stocks

    cbd oil stocks

  122. nuleaf cbd oil

    nuleaf cbd oil

  123. cbd oil uses

    cbd oil uses

  124. cbd oil near me

    cbd oil near me

  125. is cbd oil legal

    is cbd oil legal

  126. does walgreens sell cbd oil

    does walgreens sell cbd oil

  127. what is cbd oil benefits

    what is cbd oil benefits

  128. pure kana cbd oil

    pure kana cbd oil

  129. lazarus cbd oil

    lazarus cbd oil

  130. cbd oil interactions with medications

    cbd oil interactions with medications

  131. ultra cell cbd oil

    ultra cell cbd oil

  132. best cbd oil 2018

    best cbd oil 2018

  133. select cbd oil

    select cbd oil

  134. cbd oil scam

    cbd oil scam

  135. cbd oil holland and barrett

    cbd oil holland and barrett

  136. purekana cbd oil

    purekana cbd oil

  137. cv sciences cbd oil

    cv sciences cbd oil

  138. vaping cbd oil

    vaping cbd oil

  139. cbd oil australia

    cbd oil australia

  140. does cbd oil show up on drug test

    does cbd oil show up on drug test

  141. cbd oil vape

    cbd oil vape

  142. cbd oil for pets

    cbd oil for pets

  143. cbd oil legal

    cbd oil legal

  144. cbd oil online

    cbd oil online

  145. cbd oil for cats

    cbd oil for cats

  146. cannabis oil

    cannabis oil

  147. cbd oil colorado

    cbd oil colorado

  148. buy cbd oil online

    buy cbd oil online

  149. what does cbd oil do

    what does cbd oil do

  150. hemp cbd oil side effects

    hemp cbd oil side effects

  151. amazon cbd oil

    amazon cbd oil

  152. what is cbd oil good for

    what is cbd oil good for

  153. does cbd oil work

    does cbd oil work

  154. cbd oil prices

    cbd oil prices

  155. cbd oil with thc

    cbd oil with thc

  156. cbd oil reviews 2018

    cbd oil reviews 2018

  157. bluebird cbd oil

    bluebird cbd oil

  158. cbd oil dosage instructions

    cbd oil dosage instructions

  159. cbd oil and drug testing

    cbd oil and drug testing

  160. hemp oil vs cbd oil

    hemp oil vs cbd oil

  161. cbd oil dogs

    cbd oil dogs

  162. where to buy cbd oil near me

    where to buy cbd oil near me

  163. cbd oil vs hemp oil

    cbd oil vs hemp oil

  164. cw cbd oil

    cw cbd oil

  165. ananda cbd oil

    ananda cbd oil

  166. cbd oil distributors

    cbd oil distributors

  167. cbd oil at gnc

    cbd oil at gnc

  168. pro cbd oil

    pro cbd oil

  169. pure essence cbd oil

    pure essence cbd oil

  170. where can i buy cbd oil

    where can i buy cbd oil

  171. where to buy cbd cream

    where to buy cbd cream

  172. buy cbd oil with thc

    buy cbd oil with thc

  173. buy cbd hemp buds

    buy cbd hemp buds

  174. where to buy cbd oil online

    where to buy cbd oil online

  175. cbd for sale

    cbd for sale

  176. buy cbd oil for dogs

    buy cbd oil for dogs

  177. cbd oil in canada

    cbd oil in canada

  178. where to buy cbd locally

    where to buy cbd locally

  179. buy cbd oil uk

    buy cbd oil uk

  180. cbd canada

    cbd canada

  181. where can you buy cbd oil

    where can you buy cbd oil

  182. cbd hemp oil walmart

    cbd hemp oil walmart

  183. where can i buy cbd oil near me

    where can i buy cbd oil near me

  184. cbd products online

    cbd products online

  185. the distillery

    the distillery

  186. cbd oil price

    cbd oil price

  187. the cbd store

    the cbd store

  188. cbd distillery

    cbd distillery

  189. where to buy cbd cream for pain

    where to buy cbd cream for pain

  190. cbd store

    cbd store

  191. cbd online

    cbd online

  192. retail stores selling cbd oil

    retail stores selling cbd oil

  193. cbd shop

    cbd shop

  194. cwhempcbdoil

    cwhempcbdoil

  195. cbdistillery

    cbdistillery

  196. cbd gummies

    cbd gummies

  197. cbd book distributors

    cbd book distributors

  198. what is cbd

    what is cbd

  199. cbd cream

    cbd cream

  200. cbd marijuana

    cbd marijuana

  201. cbd capsules

    cbd capsules

  202. cbd benefits

    cbd benefits

  203. cbd products

    cbd products

  204. cbd for dogs

    cbd for dogs

  205. cbd tincture

    cbd tincture

  206. cbd water

    cbd water

  207. cbd vape

    cbd vape

  208. koi cbd

    koi cbd

  209. cbd college

    cbd college

  210. cbd hemp oil

    cbd hemp oil

  211. diamond cbd

    diamond cbd

  212. cbd clinic

    cbd clinic

  213. cbd vape juice

    cbd vape juice

  214. cbd pills

    cbd pills

  215. cbd pure

    cbd pure

  216. cbd vape oil

    cbd vape oil

  217. cbd isolate

    cbd isolate

  218. cbd coffee

    cbd coffee

  219. cbd edibles

    cbd edibles

  220. hempworx cbd

    hempworx cbd

  221. cbd vape pen

    cbd vape pen

  222. elixinol cbd

    elixinol cbd

  223. charlottes web cbd

    charlottes web cbd

  224. hemp oil cbd

    hemp oil cbd

  225. select cbd

    select cbd

  226. cbd stock

    cbd stock

  227. green roads cbd

    green roads cbd

  228. cbd flower

    cbd flower

  229. green mountain cbd

    green mountain cbd

  230. cbd stocks

    cbd stocks

  231. cbd plus

    cbd plus

  232. cbd side effects on liver

    cbd side effects on liver

  233. cbd lotion

    cbd lotion

  234. cbd dog treats

    cbd dog treats

  235. medterra cbd

    medterra cbd

  236. cbd cream for pain

    cbd cream for pain

  237. pure cbd

    pure cbd

  238. cbd cartridges

    cbd cartridges

  239. cbd salve

    cbd salve

  240. american shaman cbd

    american shaman cbd

  241. reddit cbd

    reddit cbd

  242. cbd brothers

    cbd brothers

  243. cbd dosage

    cbd dosage

  244. cbd side effects

    cbd side effects

  245. cbd clinic products

    cbd clinic products

  246. poker

    poker

  247. free poker

    free poker

  248. video poker

    video poker

  249. poker games

    poker games

  250. online poker

    online poker

  251. poker free

    poker free

  252. wsop free poker

    wsop free poker

  253. world series of poker

    world series of poker

  254. texas holdem poker

    texas holdem poker

  255. strip poker

    strip poker

  256. replay poker

    replay poker

  257. global poker

    global poker

  258. wpt poker

    wpt poker

  259. free online poker

    free online poker

  260. free video poker

    free video poker

  261. wsop online poker

    wsop online poker

  262. free poker games

    free poker games

  263. pureplay poker

    pureplay poker

  264. wsop free online poker

    wsop free online poker

  265. governor of poker

    governor of poker

  266. poker online

    poker online

  267. free texas holdem poker

    free texas holdem poker

  268. zynga poker

    zynga poker

  269. poker hands

    poker hands

  270. play poker

    play poker

  271. video poker free

    video poker free

  272. texas holdem poker free

    texas holdem poker free

  273. replay poker login

    replay poker login

  274. poker practice

    poker practice

  275. poker face

    poker face

  276. pureplay poker member login

    pureplay poker member login

  277. poker games free

    poker games free

  278. wsop poker

    wsop poker

  279. cafrino poker

    cafrino poker

  280. free poker vegas world

    free poker vegas world

  281. aol poker

    aol poker

  282. ignition poker

    ignition poker

  283. poker sites

    poker sites

  284. governor of poker 2

    governor of poker 2

  285. free texas holdem poker games

    free texas holdem poker games

  286. world poker tour

    world poker tour

  287. poker download

    poker download

  288. world class poker

    world class poker

  289. free poker games texas hold'em

    free poker games texas hold’em

  290. poker online free

    poker online free

  291. cafrino poker login

    cafrino poker login

  292. 3 card poker

    3 card poker

  293. zynga poker texas holdem

    zynga poker texas holdem

  294. three card poker

    three card poker

  295. how to play poker

    how to play poker

  296. lady gaga poker face

    lady gaga poker face

  297. pureplay poker login

    pureplay poker login

  298. poker chips

    poker chips

  299. wpt poker login

    wpt poker login

  300. vegas poker

    vegas poker

  301. full tilt poker

    full tilt poker

  302. bovada poker

    bovada poker

  303. wsop free poker site

    wsop free poker site

  304. wsop poker free

    wsop poker free

  305. poker hands from lowest to highest

    poker hands from lowest to highest

  306. poker stars

    poker stars

  307. poker tables

    poker tables

  308. world class poker aol

    world class poker aol

  309. free video poker games

    free video poker games

  310. online poker free

    online poker free

  311. poker rules

    poker rules

  312. free poker online

    free poker online

  313. betonline poker download

    betonline poker download

  314. clubwpt poker

    clubwpt poker

  315. wpt poker online free

    wpt poker online free

  316. poker tournaments

    poker tournaments

  317. pure play poker

    pure play poker

  318. borgata poker

    borgata poker

  319. online poker real money

    online poker real money

  320. poker atlas

    poker atlas

  321. practice poker

    practice poker

  322. nlop poker

    nlop poker

  323. global poker online

    global poker online

  324. bravo poker

    bravo poker

  325. free poker practice

    free poker practice

  326. party poker

    party poker

  327. bullfrog poker

    bullfrog poker

  328. carbon poker

    carbon poker

  329. freeslots.com video poker

    freeslots.com video poker

  330. fresh deck poker

    fresh deck poker

  331. dogs playing poker

    dogs playing poker

  332. play poker vegas world

    play poker vegas world

  333. poker heat

    poker heat

  334. intertops poker

    intertops poker

  335. poker news

    poker news

  336. racy poker

    racy poker

  337. zynga poker facebook

    zynga poker facebook

  338. twitch poker

    twitch poker

  339. caf poker

    caf poker

  340. hpt poker

    hpt poker

  341. foxwoods poker

    foxwoods poker

  342. 247 poker

    247 poker

  343. upswing poker

    upswing poker

  344. playsino poker

    playsino poker

  345. global poker login

    global poker login

  346. poker rooms

    poker rooms

  347. cbd

    cbd72

  348. cbd oil

    cbd oil7

  349. buy cbd

    buy cbd74

  350. buy cbd oil

    buy cbd oil86

  351. cbd oil benefits

    cbd oil benefits39

  352. cbd oil for sale

    cbd oil for sale56

  353. cbd oil for pain

    cbd oil for pain2

  354. charlottes web cbd oil

    charlottes web cbd oil97

  355. what is cbd oil

    what is cbd oil99

  356. cbd oil at walmart

    cbd oil at walmart41

  357. cbd oil for dogs

    cbd oil for dogs31

  358. cbd oil side effects

    cbd oil side effects26

  359. best cbd oil

    best cbd oil87

  360. cbd oil for sale walmart

    cbd oil for sale walmart2

  361. cbd oil florida

    cbd oil florida96

  362. walgreens cbd oil

    walgreens cbd oil60

  363. pure cbd oil

    pure cbd oil78

  364. cbd oil reviews

    cbd oil reviews44

  365. strongest cbd oil for sale

    strongest cbd oil for sale53

  366. cbd oil uk

    cbd oil uk11

  367. cbd oil stores near me

    cbd oil stores near me37

  368. green roads cbd oil

    green roads cbd oil28

  369. benefits of cbd oil

    benefits of cbd oil62

  370. cbd oil canada

    cbd oil canada12

  371. best cbd oil for pain

    best cbd oil for pain8

  372. where to buy cbd oil

    where to buy cbd oil77

  373. plus cbd oil

    plus cbd oil12

  374. buy cbd online

    buy cbd online97

  375. cbd oil dosage

    cbd oil dosage41

  376. hempworx cbd oil

    hempworx cbd oil46

  377. zilis cbd oil

    zilis cbd oil10

  378. cbd oil in canada

    cbd oil in canada34

  379. cbd oil canada online

    cbd oil canada online78

  380. cbd oil price

    cbd oil price92

  381. cbd oil prices

    cbd oil prices57

  382. cbd oil cost

    cbd oil cost79

  383. cbd oil online

    cbd oil online54

  384. cbd oils

    cbd oils78

  385. best cbd oil uk

    best cbd oil uk29

  386. cbd oil calgary

    cbd oil calgary77

  387. cbd oil edmonton

    cbd oil edmonton97

  388. best cbd oil in canada

    best cbd oil in canada16

  389. where to buy cbd oil in canada

    where to buy cbd oil in canada51

  390. charlotte web cbd oil

    charlotte web cbd oil0

  391. walmart cbd oil for pain

    walmart cbd oil for pain73

  392. cbd oil holland and barrett

    cbd oil holland and barrett56

  393. cbd oil price at walmart

    cbd oil price at walmart40

  394. full spectrum cbd oil

    full spectrum cbd oil91

  395. is cbd oil legal

    is cbd oil legal10

  396. best cbd oil 2018

    best cbd oil 201859

  397. cbd oil at amazon

    cbd oil at amazon63

  398. cbd oil for anxiety

    cbd oil for anxiety31

  399. cbd oil near me

    cbd oil near me78

  400. pure kana natural cbd oil

    pure kana natural cbd oil97

  401. holland and barrett cbd oil

    holland and barrett cbd oil76

  402. how much cbd oil should i take

    how much cbd oil should i take60

  403. hempworks cbd oil

    hempworks cbd oil83

  404. cbd oil wisconsin

    cbd oil wisconsin23

  405. cbd oil in texas

    cbd oil in texas85

  406. leafwize cbd oil

    leafwize cbd oil39

  407. hemp cbd oil

    hemp cbd oil41

  408. organic cbd oil

    organic cbd oil88

  409. how to use cbd oil

    how to use cbd oil80

  410. cannabidiol

    cannabidiol42

  411. cbd oil walgreens

    cbd oil walgreens9

  412. cbd oil indiana

    cbd oil indiana51

  413. best cbd oil reviews

    best cbd oil reviews60

  414. cbd oil amazon

    cbd oil amazon17

  415. koi cbd oil

    koi cbd oil51

  416. apex cbd oil

    apex cbd oil11

  417. side effects of cbd oil

    side effects of cbd oil64

  418. cbd oil capsules

    cbd oil capsules97

  419. the best cbd oil on the market

    the best cbd oil on the market14

  420. cbd oil stocks

    cbd oil stocks36

  421. nuleaf cbd oil

    nuleaf cbd oil97

  422. cbd oil uses

    cbd oil uses87

  423. does walgreens sell cbd oil

    does walgreens sell cbd oil8

  424. what is cbd oil benefits

    what is cbd oil benefits75

  425. pure kana cbd oil

    pure kana cbd oil87

  426. lazarus cbd oil

    lazarus cbd oil75

  427. cbd oil interactions with medications

    cbd oil interactions with medications40

  428. ultra cell cbd oil

    ultra cell cbd oil29

  429. select cbd oil

    select cbd oil13

  430. cbd oil scam

    cbd oil scam69

  431. purekana cbd oil

    purekana cbd oil93

  432. cv sciences cbd oil

    cv sciences cbd oil90

  433. vaping cbd oil

    vaping cbd oil92

  434. cbd oil australia

    cbd oil australia23

  435. does cbd oil show up on drug test

    does cbd oil show up on drug test59

  436. cbd oil vape

    cbd oil vape34

  437. cbd oil for pets

    cbd oil for pets65

  438. cbd oil legal

    cbd oil legal31

  439. cbd oil for cats

    cbd oil for cats16

  440. cannabis oil

    cannabis oil48

  441. cbd oil colorado

    cbd oil colorado66

  442. buy cbd oil online

    buy cbd oil online33

  443. what does cbd oil do

    what does cbd oil do29

  444. hemp cbd oil side effects

    hemp cbd oil side effects15

  445. amazon cbd oil

    amazon cbd oil21

  446. what is cbd oil good for

    what is cbd oil good for78

  447. does cbd oil work

    does cbd oil work58

  448. cbd oil with thc

    cbd oil with thc99

  449. cbd oil reviews 2018

    cbd oil reviews 201882

  450. bluebird cbd oil

    bluebird cbd oil53

  451. cbd oil dosage instructions

    cbd oil dosage instructions85

  452. cbd oil and drug testing

    cbd oil and drug testing0

  453. hemp oil vs cbd oil

    hemp oil vs cbd oil68

  454. cbd oil dogs

    cbd oil dogs27

  455. where to buy cbd oil near me

    where to buy cbd oil near me12

  456. cbd oil vs hemp oil

    cbd oil vs hemp oil22

  457. cw cbd oil

    cw cbd oil83

  458. ananda cbd oil

    ananda cbd oil82

  459. cbd oil distributors

    cbd oil distributors87

  460. cbd oil at gnc

    cbd oil at gnc64

  461. pro cbd oil

    pro cbd oil77

  462. pure essence cbd oil

    pure essence cbd oil2

  463. where can i buy cbd oil

    where can i buy cbd oil87

  464. where to buy cbd cream

    where to buy cbd cream18

  465. buy cbd oil with thc

    buy cbd oil with thc59

  466. buy cbd hemp buds

    buy cbd hemp buds3

  467. where to buy cbd oil online

    where to buy cbd oil online89

  468. cbd for sale

    cbd for sale68

  469. buy cbd oil for dogs

    buy cbd oil for dogs3

  470. where to buy cbd locally

    where to buy cbd locally37

  471. buy cbd oil uk

    buy cbd oil uk58

  472. cbd canada

    cbd canada58

  473. where can you buy cbd oil

    where can you buy cbd oil38

  474. cbd hemp oil walmart

    cbd hemp oil walmart57

  475. where can i buy cbd oil near me

    where can i buy cbd oil near me45

  476. cbd products online

    cbd products online82

  477. the distillery

    the distillery10

  478. the cbd store

    the cbd store31

  479. cbd distillery

    cbd distillery67

  480. where to buy cbd cream for pain

    where to buy cbd cream for pain34

  481. cbd store

    cbd store68

  482. cbd online

    cbd online6

  483. retail stores selling cbd oil

    retail stores selling cbd oil78

  484. cbd shop

    cbd shop48

  485. cwhempcbdoil

    cwhempcbdoil4

  486. cbdistillery

    cbdistillery60

  487. cbd gummies

    cbd gummies50

  488. cbd book distributors

    cbd book distributors95

  489. what is cbd

    what is cbd23

  490. cbd cream

    cbd cream90

  491. cbd marijuana

    cbd marijuana33

  492. cbd capsules

    cbd capsules67

  493. cbd benefits

    cbd benefits34

  494. cbd products

    cbd products83

  495. cbd for dogs

    cbd for dogs52

  496. cbd tincture

    cbd tincture43

  497. cbd water

    cbd water26

  498. cbd vape

    cbd vape64

  499. koi cbd

    koi cbd72

  500. cbd college

    cbd college4

  501. cbd hemp oil

    cbd hemp oil29

  502. diamond cbd

    diamond cbd12

  503. cbd clinic

    cbd clinic78

  504. cbd vape juice

    cbd vape juice64

  505. cbd pills

    cbd pills45

  506. cbd pure

    cbd pure95

  507. cbd vape oil

    cbd vape oil16

  508. cbd isolate

    cbd isolate47

  509. cbd coffee

    cbd coffee53

  510. cbd edibles

    cbd edibles42

  511. hempworx cbd

    hempworx cbd9

  512. cbd vape pen

    cbd vape pen59

  513. elixinol cbd

    elixinol cbd15

  514. charlottes web cbd

    charlottes web cbd87

  515. hemp oil cbd

    hemp oil cbd62

  516. select cbd

    select cbd2

  517. cbd stock

    cbd stock22

  518. green roads cbd

    green roads cbd98

  519. cbd flower

    cbd flower73

  520. green mountain cbd

    green mountain cbd52

  521. cbd stocks

    cbd stocks30

  522. cbd plus

    cbd plus7

  523. cbd side effects on liver

    cbd side effects on liver8

  524. cbd lotion

    cbd lotion89

  525. cbd dog treats

    cbd dog treats63

  526. medterra cbd

    medterra cbd24

  527. cbd cream for pain

    cbd cream for pain58

  528. pure cbd

    pure cbd64

  529. cbd cartridges

    cbd cartridges66

  530. cbd salve

    cbd salve41

  531. american shaman cbd

    american shaman cbd80

  532. reddit cbd

    reddit cbd81

  533. cbd brothers

    cbd brothers36

  534. cbd dosage

    cbd dosage86

  535. cbd side effects

    cbd side effects11

  536. cbd clinic products

    cbd clinic products47

  537. cbd cream for pain relief

    cbd cream for pain relief48

  538. cbd

    cbd64

  539. cbd oil

    cbd oil99

  540. buy cbd

    buy cbd42

  541. buy cbd oil

    buy cbd oil73

  542. cbd oil benefits

    cbd oil benefits95

  543. cbd oil for sale

    cbd oil for sale98

  544. cbd oil for pain

    cbd oil for pain92

  545. charlottes web cbd oil

    charlottes web cbd oil50

  546. what is cbd oil

    what is cbd oil69

  547. cbd oil at walmart

    cbd oil at walmart17

  548. cbd oil for dogs

    cbd oil for dogs91

  549. cbd oil side effects

    cbd oil side effects8

  550. best cbd oil

    best cbd oil6

  551. cbd oil for sale walmart

    cbd oil for sale walmart54

  552. cbd oil florida

    cbd oil florida22

  553. walgreens cbd oil

    walgreens cbd oil20

  554. pure cbd oil

    pure cbd oil34

  555. cbd oil reviews

    cbd oil reviews20

  556. strongest cbd oil for sale

    strongest cbd oil for sale4

  557. cbd oil uk

    cbd oil uk89

  558. cbd oil stores near me

    cbd oil stores near me54

  559. benefits of cbd oil

    benefits of cbd oil51

  560. cbd oil canada

    cbd oil canada11

  561. best cbd oil for pain

    best cbd oil for pain1

  562. where to buy cbd oil

    where to buy cbd oil79

  563. plus cbd oil

    plus cbd oil93

  564. buy cbd online

    buy cbd online76

  565. cbd oil dosage

    cbd oil dosage51

  566. hempworx cbd oil

    hempworx cbd oil8

  567. zilis cbd oil

    zilis cbd oil96

  568. cbd oil in canada

    cbd oil in canada21

  569. cbd oil canada online

    cbd oil canada online3

  570. cbd oil price

    cbd oil price24

  571. cbd oil prices

    cbd oil prices73

  572. cbd oil cost

    cbd oil cost30

  573. cbd oil online

    cbd oil online99

  574. cbd oils

    cbd oils23

  575. best cbd oil uk

    best cbd oil uk94

  576. cbd oil calgary

    cbd oil calgary25

  577. cbd oil edmonton

    cbd oil edmonton71

  578. best cbd oil in canada

    best cbd oil in canada17

  579. where to buy cbd oil in canada

    where to buy cbd oil in canada3

  580. charlotte web cbd oil

    charlotte web cbd oil89

  581. walmart cbd oil for pain

    walmart cbd oil for pain91

  582. cbd oil holland and barrett

    cbd oil holland and barrett39

  583. cbd oil price at walmart

    cbd oil price at walmart42

  584. full spectrum cbd oil

    full spectrum cbd oil86

  585. is cbd oil legal

    is cbd oil legal72

  586. best cbd oil 2018

    best cbd oil 201874

  587. cbd oil at amazon

    cbd oil at amazon78

  588. cbd oil for anxiety

    cbd oil for anxiety21

  589. pure kana natural cbd oil

    pure kana natural cbd oil18

  590. cbd oil near me

    cbd oil near me52

  591. holland and barrett cbd oil

    holland and barrett cbd oil80

  592. how much cbd oil should i take

    how much cbd oil should i take15

  593. hempworks cbd oil

    hempworks cbd oil57

  594. cbd oil in texas

    cbd oil in texas73

  595. leafwize cbd oil

    leafwize cbd oil68

  596. hemp cbd oil

    hemp cbd oil77

  597. how to use cbd oil

    how to use cbd oil62

  598. cannabidiol

    cannabidiol29

  599. cbd oil walgreens

    cbd oil walgreens3

  600. cbd oil indiana

    cbd oil indiana10

  601. best cbd oil reviews

    best cbd oil reviews46

  602. cbd oil amazon

    cbd oil amazon73

  603. koi cbd oil

    koi cbd oil98

  604. apex cbd oil

    apex cbd oil97

  605. side effects of cbd oil

    side effects of cbd oil69

  606. cbd oil capsules

    cbd oil capsules77

  607. the best cbd oil on the market

    the best cbd oil on the market79

  608. cbd oil stocks

    cbd oil stocks0

  609. nuleaf cbd oil

    nuleaf cbd oil47

  610. cbd oil uses

    cbd oil uses85

  611. does walgreens sell cbd oil

    does walgreens sell cbd oil16

  612. what is cbd oil benefits

    what is cbd oil benefits86

  613. pure kana cbd oil

    pure kana cbd oil48

  614. lazarus cbd oil

    lazarus cbd oil62

  615. cbd oil interactions with medications

    cbd oil interactions with medications98

  616. ultra cell cbd oil

    ultra cell cbd oil42

  617. select cbd oil

    select cbd oil90

  618. cbd oil scam

    cbd oil scam1

  619. purekana cbd oil

    purekana cbd oil14

  620. cv sciences cbd oil

    cv sciences cbd oil15

  621. vaping cbd oil

    vaping cbd oil25

  622. cbd oil australia

    cbd oil australia20

  623. does cbd oil show up on drug test

    does cbd oil show up on drug test69

  624. cbd oil vape

    cbd oil vape47

  625. cbd oil for pets

    cbd oil for pets87

  626. cbd oil legal

    cbd oil legal93

  627. cbd oil for cats

    cbd oil for cats61

  628. cannabis oil

    cannabis oil37

  629. cbd oil colorado

    cbd oil colorado84

  630. buy cbd oil online

    buy cbd oil online1

  631. what does cbd oil do

    what does cbd oil do92

  632. hemp cbd oil side effects

    hemp cbd oil side effects10

  633. amazon cbd oil

    amazon cbd oil64

  634. what is cbd oil good for

    what is cbd oil good for63

  635. does cbd oil work

    does cbd oil work42

  636. cbd oil with thc

    cbd oil with thc12

  637. cbd oil reviews 2018

    cbd oil reviews 20181

  638. bluebird cbd oil

    bluebird cbd oil30

  639. cbd oil dosage instructions

    cbd oil dosage instructions36

  640. cbd oil and drug testing

    cbd oil and drug testing72

  641. hemp oil vs cbd oil

    hemp oil vs cbd oil90

  642. cbd oil dogs

    cbd oil dogs51

  643. where to buy cbd oil near me

    where to buy cbd oil near me67

  644. cbd oil vs hemp oil

    cbd oil vs hemp oil35

  645. cw cbd oil

    cw cbd oil27

  646. ananda cbd oil

    ananda cbd oil88

  647. cbd oil distributors

    cbd oil distributors80

  648. cbd oil at gnc

    cbd oil at gnc74

  649. pro cbd oil

    pro cbd oil87

  650. pure essence cbd oil

    pure essence cbd oil9

  651. where can i buy cbd oil

    where can i buy cbd oil9

  652. where to buy cbd cream

    where to buy cbd cream30

  653. buy cbd oil with thc

    buy cbd oil with thc4

  654. buy cbd hemp buds

    buy cbd hemp buds67

  655. where to buy cbd oil online

    where to buy cbd oil online80

  656. cbd for sale

    cbd for sale78

  657. buy cbd oil for dogs

    buy cbd oil for dogs44

  658. where to buy cbd locally

    where to buy cbd locally43

  659. buy cbd oil uk

    buy cbd oil uk45

  660. cbd canada

    cbd canada26

  661. cbd hemp oil walmart

    cbd hemp oil walmart89

  662. where can i buy cbd oil near me

    where can i buy cbd oil near me30

  663. cbd products online

    cbd products online80

  664. the distillery

    the distillery50

  665. the cbd store

    the cbd store24

  666. cbd distillery

    cbd distillery0

  667. where to buy cbd cream for pain

    where to buy cbd cream for pain99

  668. cbd store

    cbd store3

  669. cbd online

    cbd online63

  670. retail stores selling cbd oil

    retail stores selling cbd oil49

  671. cbd shop

    cbd shop39

  672. cwhempcbdoil

    cwhempcbdoil54

  673. cbdistillery

    cbdistillery39

  674. cbd gummies

    cbd gummies5

  675. cbd book distributors

    cbd book distributors63

  676. what is cbd

    what is cbd29

  677. cbd cream

    cbd cream8

  678. cbd marijuana

    cbd marijuana36

  679. cbd capsules

    cbd capsules56

  680. cbd benefits

    cbd benefits79

  681. cbd products

    cbd products69

  682. cbd for dogs

    cbd for dogs53

  683. cbd tincture

    cbd tincture12

  684. cbd water

    cbd water64

  685. cbd vape

    cbd vape27

  686. koi cbd

    koi cbd24

  687. cbd college

    cbd college80

  688. cbd hemp oil

    cbd hemp oil56

  689. diamond cbd

    diamond cbd54

  690. cbd clinic

    cbd clinic28

  691. cbd vape juice

    cbd vape juice94

  692. cbd pills

    cbd pills34

  693. cbd pure

    cbd pure52

  694. cbd vape oil

    cbd vape oil45

  695. cbd isolate

    cbd isolate99

  696. cbd coffee

    cbd coffee39

  697. cbd edibles

    cbd edibles84

  698. hempworx cbd

    hempworx cbd55

  699. cbd vape pen

    cbd vape pen46

  700. elixinol cbd

    elixinol cbd14

  701. charlottes web cbd

    charlottes web cbd59

  702. hemp oil cbd

    hemp oil cbd90

  703. select cbd

    select cbd41

  704. cbd stock

    cbd stock50

  705. green roads cbd

    green roads cbd51

  706. cbd flower

    cbd flower64

  707. green mountain cbd

    green mountain cbd61

  708. cbd stocks

    cbd stocks9

  709. cbd plus

    cbd plus10

  710. cbd side effects on liver

    cbd side effects on liver67

  711. cbd lotion

    cbd lotion50

  712. cbd dog treats

    cbd dog treats61

  713. medterra cbd

    medterra cbd8

  714. buy essay

    buy essay48

  715. cbd cream for pain

    cbd cream for pain30

  716. buy essays

    buy essays7

  717. pure cbd

    pure cbd66

  718. cbd cartridges

    cbd cartridges12

  719. buy an essay

    buy an essay99

  720. cbd salve

    cbd salve83

  721. american shaman cbd

    american shaman cbd78

  722. buy essay online

    buy essay online45

  723. reddit cbd

    reddit cbd37

  724. buy essays online

    buy essays online5

  725. cbd brothers

    cbd brothers48

  726. buy college essays online

    buy college essays online20

  727. cbd dosage

    cbd dosage26

  728. buy essay cheap

    buy essay cheap69

  729. cbd side effects

    cbd side effects26

  730. buy college essays

    buy college essays45

  731. cbd clinic products

    cbd clinic products27

  732. buy an essay online

    buy an essay online69

  733. cbd cream for pain relief

    cbd cream for pain relief46

  734. buying essays

    buying essays96

  735. cbd

    cbd93

  736. buy essays cheap

    buy essays cheap66

  737. cbd oil

    cbd oil12

  738. essay buy

    essay buy3

  739. buy cbd oil

    buy cbd oil19

  740. cbd oil benefits

    cbd oil benefits46

  741. buy argumentative essay

    buy argumentative essay29

  742. cbd oil for sale

    cbd oil for sale41

  743. buy cheap essays

    buy cheap essays1

  744. buy essays online for college

    buy essays online for college22

  745. charlottes web cbd oil

    charlottes web cbd oil74

  746. what is cbd oil

    what is cbd oil50

  747. cbd oil at walmart

    cbd oil at walmart52

  748. cbd oil for dogs

    cbd oil for dogs73

  749. buy custom essay

    buy custom essay95

  750. cbd oil side effects

    cbd oil side effects53

  751. buy essay online cheap

    buy essay online cheap96

  752. buy cheap essay

    buy cheap essay25

  753. best cbd oil

    best cbd oil74

  754. cbd oil for sale walmart

    cbd oil for sale walmart25

  755. buy essays online cheap

    buy essays online cheap90

  756. cbd oil florida

    cbd oil florida69

  757. buy college essay

    buy college essay84

  758. walgreens cbd oil

    walgreens cbd oil75

  759. where can i buy an essay

    where can i buy an essay44

  760. pure cbd oil

    pure cbd oil54

  761. buy custom essays online

    buy custom essays online26

  762. cbd oil reviews

    cbd oil reviews53

  763. buy essay papers

    buy essay papers4

  764. strongest cbd oil for sale

    strongest cbd oil for sale83

  765. buy an essay online cheap

    buy an essay online cheap99

  766. cbd oil uk

    cbd oil uk72

  767. buy custom essays

    buy custom essays40

  768. cbd oil stores near me

    cbd oil stores near me98

  769. green roads cbd oil

    green roads cbd oil7

  770. buy a essay

    buy a essay31

  771. benefits of cbd oil

    benefits of cbd oil6

  772. buying an essay

    buying an essay72

  773. cbd oil canada

    cbd oil canada96

  774. buy essays for college

    buy essays for college61

  775. best cbd oil for pain

    best cbd oil for pain4

  776. buy custom essay online

    buy custom essay online76

  777. where to buy cbd oil

    where to buy cbd oil53

  778. buy essay papers online

    buy essay papers online37

  779. plus cbd oil

    plus cbd oil86

  780. buy an essay cheap

    buy an essay cheap74

  781. buy cbd online

    buy cbd online44

  782. cbd oil dosage

    cbd oil dosage17

  783. where can i buy an essay online

    where can i buy an essay online12

  784. hempworx cbd oil

    hempworx cbd oil27

  785. zilis cbd oil

    zilis cbd oil17

  786. buy an essay paper

    buy an essay paper88

  787. cbd oil in canada

    cbd oil in canada8

  788. buy essay online safe

    buy essay online safe64

  789. cbd oil canada online

    cbd oil canada online7

  790. cbd oil price

    cbd oil price69

  791. buy essay paper

    buy essay paper77

  792. buying essay

    buying essay87

  793. cbd oil prices

    cbd oil prices42

  794. cbd oil cost

    cbd oil cost35

  795. where to buy essays

    where to buy essays31

  796. cbd oil online

    cbd oil online88

  797. buy essays online safe

    buy essays online safe48

  798. cbd oils

    cbd oils39

  799. essays to buy

    essays to buy19

  800. best cbd oil uk

    best cbd oil uk45

  801. buy essays online reviews

    buy essays online reviews94

  802. cbd oil calgary

    cbd oil calgary84

  803. buy my essay

    buy my essay49

  804. cbd oil edmonton

    cbd oil edmonton4

  805. essays online to buy

    essays online to buy11

  806. best cbd oil in canada

    best cbd oil in canada68

  807. buy pre written essays

    buy pre written essays91

  808. charlotte web cbd oil

    charlotte web cbd oil35

  809. best website to buy essays

    best website to buy essays24

  810. walmart cbd oil for pain

    walmart cbd oil for pain74

  811. buy cheap essays online

    buy cheap essays online96

  812. cbd oil holland and barrett

    cbd oil holland and barrett14

  813. where can i buy essays online

    where can i buy essays online86

  814. cbd oil price at walmart

    cbd oil price at walmart93

  815. buy essay writing online

    buy essay writing online80

  816. full spectrum cbd oil

    full spectrum cbd oil31

  817. buy essay writing

    buy essay writing16

  818. is cbd oil legal

    is cbd oil legal85

  819. buy essay cheap online

    buy essay cheap online39

  820. best cbd oil 2018

    best cbd oil 201827

  821. buy essay papers cheap

    buy essay papers cheap62

  822. cbd oil at amazon

    cbd oil at amazon59

  823. buy essay online for cheap

    buy essay online for cheap91

  824. cbd oil for anxiety

    cbd oil for anxiety91

  825. pure kana natural cbd oil

    pure kana natural cbd oil49

  826. cheap essays to buy

    cheap essays to buy95

  827. cbd oil near me

    cbd oil near me32

  828. cheap essay buy

    cheap essay buy33

  829. holland and barrett cbd oil

    holland and barrett cbd oil96

  830. buy cheap essay online

    buy cheap essay online0

  831. how much cbd oil should i take

    how much cbd oil should i take83

  832. essay help

    essay help33

  833. hempworks cbd oil

    hempworks cbd oil36

  834. cbd oil wisconsin

    cbd oil wisconsin54

  835. college essay help

    college essay help67

  836. cbd oil in texas

    cbd oil in texas81

  837. leafwize cbd oil

    leafwize cbd oil42

  838. essay helper

    essay helper16

  839. hemp cbd oil

    hemp cbd oil82

  840. essay writing help

    essay writing help40

  841. organic cbd oil

    organic cbd oil40

  842. help me write my essay

    help me write my essay30

  843. how to use cbd oil

    how to use cbd oil15

  844. helping others essay

    helping others essay41

  845. cannabidiol

    cannabidiol69

  846. common app essay help

    common app essay help6

  847. cbd oil walgreens

    cbd oil walgreens27

  848. cbd oil indiana

    cbd oil indiana24

  849. essay help online

    essay help online36

  850. best cbd oil reviews

    best cbd oil reviews15

  851. help me write an essay

    help me write an essay82

  852. cbd oil amazon

    cbd oil amazon52

  853. help writing an essay

    help writing an essay44

  854. koi cbd oil

    koi cbd oil36

  855. sat essay help

    sat essay help33

  856. apex cbd oil

    apex cbd oil33

  857. the help essay

    the help essay26

  858. side effects of cbd oil

    side effects of cbd oil75

  859. college application essay help

    college application essay help10

  860. cbd oil capsules

    cbd oil capsules4

  861. best essay help

    best essay help84

  862. the best cbd oil on the market

    the best cbd oil on the market99

  863. help with essay

    help with essay16

  864. cbd oil stocks

    cbd oil stocks37

  865. nuleaf cbd oil

    nuleaf cbd oil41

  866. help with essay writing

    help with essay writing34

  867. cbd oil uses

    cbd oil uses82

  868. essay help 123

    essay help 12391

  869. does walgreens sell cbd oil

    does walgreens sell cbd oil80

  870. essay helper online

    essay helper online57

  871. help me with my essay

    help me with my essay56

  872. pure kana cbd oil

    pure kana cbd oil90

  873. i need help writing an essay

    i need help writing an essay63

  874. lazarus cbd oil

    lazarus cbd oil92

  875. cbd oil interactions with medications

    cbd oil interactions with medications92

  876. college essay writing help

    college essay writing help96

  877. ultra cell cbd oil

    ultra cell cbd oil93

  878. help with writing an essay

    help with writing an essay19

  879. select cbd oil

    select cbd oil81

  880. cbd oil scam

    cbd oil scam35

  881. help with college essays

    help with college essays36

  882. purekana cbd oil

    purekana cbd oil32

  883. help with college essay

    help with college essay41

  884. cv sciences cbd oil

    cv sciences cbd oil97

  885. online essay help

    online essay help99

  886. vaping cbd oil

    vaping cbd oil99

  887. essay about helping others

    essay about helping others76

  888. cbd oil australia

    cbd oil australia84

  889. does cbd oil show up on drug test

    does cbd oil show up on drug test26

  890. scholarship essay help

    scholarship essay help48

  891. help my essay

    help my essay99

  892. cbd oil vape

    cbd oil vape32

  893. common application essay help

    common application essay help72

  894. cbd oil for pets

    cbd oil for pets38

  895. essay on helping others

    essay on helping others70

  896. cbd oil legal

    cbd oil legal49

  897. scholarship essay writing help

    scholarship essay writing help0

  898. cbd oil for cats

    cbd oil for cats74

  899. essayhelp

    essayhelp72

  900. cannabis oil

    cannabis oil17

  901. college admission essay help

    college admission essay help65

  902. cbd oil colorado

    cbd oil colorado98

  903. buy cbd oil online

    buy cbd oil online59

  904. college admissions essay help

    college admissions essay help10

  905. what does cbd oil do

    what does cbd oil do18

  906. help essay

    help essay16

  907. help writing essay

    help writing essay48

  908. amazon cbd oil

    amazon cbd oil47

  909. college essay helper

    college essay helper14

  910. what is cbd oil good for

    what is cbd oil good for54

  911. help writing college essay

    help writing college essay36

  912. does cbd oil work

    does cbd oil work18

  913. help with essays

    help with essays70

  914. cbd oil with thc

    cbd oil with thc1

  915. need help writing an essay

    need help writing an essay59

  916. cbd oil reviews 2018

    cbd oil reviews 201816

  917. essays help

    essays help77

  918. bluebird cbd oil

    bluebird cbd oil72

  919. essay writing help online

    essay writing help online57

  920. cbd oil dosage instructions

    cbd oil dosage instructions57

  921. help me essay

    help me essay68

  922. cbd oil and drug testing

    cbd oil and drug testing58

  923. help with writing essays

    help with writing essays23

  924. hemp oil vs cbd oil

    hemp oil vs cbd oil29

  925. persuasive essay help

    persuasive essay help78

  926. cbd oil dogs

    cbd oil dogs46

  927. argumentative essay help

    argumentative essay help4

  928. where to buy cbd oil near me

    where to buy cbd oil near me47

  929. mba essay help

    mba essay help51

  930. cw cbd oil

    cw cbd oil39

  931. help writing essays

    help writing essays84

  932. ananda cbd oil

    ananda cbd oil15

  933. help writing college essays

    help writing college essays17

  934. cbd oil distributors

    cbd oil distributors48

  935. help with my essay

    help with my essay80

  936. help on writing an essay

    help on writing an essay87

  937. pro cbd oil

    pro cbd oil50

  938. national honor society essay help

    national honor society essay help40

  939. pure essence cbd oil

    pure essence cbd oil82

  940. narrative essay help

    narrative essay help11

  941. where can i buy cbd oil

    where can i buy cbd oil44

  942. writing essay help

    writing essay help5

  943. where to buy cbd cream

    where to buy cbd cream52

  944. essay title help

    essay title help92

  945. buy cbd oil with thc

    buy cbd oil with thc70

  946. personal essay help

    personal essay help12

  947. buy cbd hemp buds

    buy cbd hemp buds41

  948. help to write essay

    help to write essay54

  949. where to buy cbd oil online

    where to buy cbd oil online31

  950. cbd for sale

    cbd for sale43

  951. help me write my college essay

    help me write my college essay50

  952. buy cbd oil for dogs

    buy cbd oil for dogs43

  953. medical school essay help

    medical school essay help55

  954. in an essay help you guide

    in an essay help you guide15

  955. where to buy cbd locally

    where to buy cbd locally92

  956. buy cbd oil uk

    buy cbd oil uk49

  957. i need help with my essay

    i need help with my essay0

  958. cbd canada

    cbd canada70

  959. writing essays help

    writing essays help82

  960. where can you buy cbd oil

    where can you buy cbd oil84

  961. help essay writing

    help essay writing29

  962. cbd hemp oil walmart

    cbd hemp oil walmart35

  963. help write essay

    help write essay43

  964. where can i buy cbd oil near me

    where can i buy cbd oil near me11

  965. help writing a essay

    help writing a essay88

  966. cbd products online

    cbd products online12

  967. help write my essay

    help write my essay90

  968. cheap essay help

    cheap essay help45

  969. the distillery

    the distillery2

  970. the cbd store

    the cbd store14

  971. descriptive essay help

    descriptive essay help61

  972. cbd distillery

    cbd distillery79

  973. application essay help

    application essay help80

  974. where to buy cbd cream for pain

    where to buy cbd cream for pain37

  975. cbd store

    cbd store67

  976. essay help service

    essay help service14

  977. cbd online

    cbd online74

  978. retail stores selling cbd oil

    retail stores selling cbd oil20

  979. english essay help

    english essay help31

  980. cbd shop

    cbd shop27

  981. admission essay help

    admission essay help91

  982. cwhempcbdoil

    cwhempcbdoil62

  983. custom essay help

    custom essay help2

  984. cbdistillery

    cbdistillery2

  985. college essay help online

    college essay help online27

  986. cbd gummies

    cbd gummies15

  987. compare and contrast essay help

    compare and contrast essay help70

  988. cbd book distributors

    cbd book distributors7