Or. Admin. Code § 150-475-4080

Current through Register Vol. 64, No. 1, January 1, 2025

Section 150-475-4080 - Psilocybin Tax: Psilocybin Service Center Receipt Requirements

A psilocybin service center operator must provide clients a written or printed receipt at the point-of-sale of all psilocybin products that includes:

(1) The psilocybin service center operator's business name;

(2) The address of the psilocybin service center;

(3) The separately stated total amount of the price of psilocybin services.

(4) The separately stated total amount of the sales price of psilocybin products prior to tax;

(5) The total state tax amount;

(6) The total cost to the client at the point-of-sale; and

(7) An alphanumeric or numeric identification unique to each receipt issued.

Or. Admin. Code § 150-475-4080

REV 36-2022, adopt filed 12/28/2022, effective 1/1/2023

Statutory/Other Authority: ORS 305.100 & 475A.702

Statutes/Other Implemented: ORS 475A.662