I am drug dealer, I pay taxes!

"Because spores contain no psilocybin or psilocin, they are legal to sell and possess (in all states except California, Georgia, and Idaho). But in most states, it is illegal to cultivate or propogate spores into mycelium since mycelium generally contains both psilocybin and psilocin.

Some states in the U.S. and some countries have ruled that growing psilocybe mushrooms does not qualify as ‘manufacturing’ a controlled substance (psilocybin)."

I’m doubting that NYS is one of those that consider growing isn’t illegal, still it was fun back in the day.