Or. Admin. R. 845-025-2890

Current through Register Vol. 63, No. 6, June 1, 2024

Section 845-025-2890 - Marijuana Retailers - Collection of Taxes

(1) A retailer must collect, at the point of sale, the tax imposed on the consumer under ORS 475C.674 and remit the tax to the Oregon Department of Revenue in accordance with Department of Revenue rules.

(2) A retailer may not collect a tax on:

(a) Any medical sales to either Oregon Medical Marijuana Program patients or their designed primary caregivers; or

(b) On sales of products other than marijuana items.

(3) A violation of this rule is a Category III violation.

(4) An intentional violation of this rule is a Category I violation.

Or. Admin. R. 845-025-2890

OLCC 3-2015(Temp), f. 12-3-15, cert. ef. 1-1-16 thru 6-28-16; OLCC 6-2016, f. 6-28-16, cert. ef. 6/29/2016; OLCC 15-2017, amend filed 12/22/2017, effective 12/28/2017; OLCC 100-2022, minor correction filed 03/25/2022, effective 3/25/2022

Statutory/Other Authority: ORS 475C.017 & 475C.205

Statutes/Other Implemented: 475C.205