Section 475C.678 - Exemption from tax on retail sale of marijuana items; rules(1) As used in this section, "designated primary caregiver," "registry identification card" and "registry identification cardholder" have the meanings given those terms in ORS 475C. 777.(2) Notwithstanding ORS 475C. 674: (a) A tax is not imposed upon the retail sale of marijuana items in this state to a registry identification cardholder or to a designated primary caregiver who is purchasing a marijuana item for a registry identification cardholder; and(b) A marijuana retailer may not collect the tax imposed under ORS 475C. 674 from a consumer if, at the time at which the retail sale of the marijuana item occurs, the consumer provides proof to the marijuana retailer that the consumer:(A) Holds a valid registry identification card under ORS 475C. 783; or(B) Holds a valid identification card under ORS 475C. 783 (5)(b) and is purchasing the marijuana item for a registry identification cardholder.(3) The Department of Revenue: (a) Shall adopt rules establishing procedures by which a marijuana retailer shall document that a consumer holds a valid registry identification card issued under ORS 475C. 783 or a valid identification card issued under ORS 475C. 783 (5)(b); and(b) May adopt rules establishing procedures by which the department may verify that a marijuana retailer collects the tax imposed under ORS 475C. 674 from consumers of marijuana items who are not registry identification cardholders or designated primary caregivers. Section 44, chapter 525, Oregon Laws 2021, provides:
Sec. 44. ORS 475B.707 [renumbered 475C. 678] applies to retail sales of marijuana items occurring on or after January 1, 2016, and before January 1, 2028. [2021 c. 525, § 44]