Current through Register Vol. 63, No. 9, September 1, 2024
(1)
Definitions.
(a) Except as otherwise
specifically defined in this rule, the definitions in ORS
323.500 apply to this
rule.
(b) "Form 531" means the
Oregon Quarterly Tax Return for Tobacco Products (for non-licensed individual
or business).
(c) "Seed-to-sale
tracking system" means the system developed and maintained by the Oregon Liquor
Control Commission under ORS
475B.177.
(2) Reporting existing inventory.
(a) A retail dealer in possession of untaxed
inhalant delivery systems on or after January 1, 2021 is responsible for
reporting the inhalant delivery systems in their possession using Form 531 by
April 30, 2021, and for paying the tobacco products tax on those inhalant
delivery systems by the same date. Retail dealers in possession of these items
must maintain records sufficient to demonstrate that these inhalant delivery
systems have been reported and the tax on such inhalant delivery systems has
been paid.
(b) Examples of records
sufficient to show the tax has been paid on inhalant delivery systems include
sales invoices accompanied by a log of items in the possession of the retail
dealer on January 1, 2020. A retail dealer that does not have sales invoices
from the acquisition of inhalant delivery systems in their inventory must
determine the wholesale sales price using the method prescribed by OAR
150-323-0330.
(3) A
retail dealer in possession of untaxed inhalant delivery systems on or after
May 1, 2021 may be subject to civil penalties as described in OAR 150-323-0420
and OAR 150-323-0430, assessment of tobacco tax and penalty under ORS
323.538(4), or
a declaration that their inventory is contraband and subject to seizure and
destruction.
(4) Inhalant delivery
systems that are taxed as Marijuana Items under ORS chapter 475B and tracked in
the Oregon Liquor Control Commission seed-to-sale tracking system are not
subject to Tobacco Products Tax under ORS
323.505 or required to be
reported on Form 531.
Statutory/Other Authority: ORS
305.100 &
323.575
Statutes/Other Implemented: ORS
323.505
