Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 475 - CONTROLLED SUBSTANCES
Section 150-475-2080 - Marijuana Retailer Receipt Requirements
Universal Citation: OR Admin Rules 150-475-2080
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Definitions:
(a) For purposes of this rule, "marijuana
retailer" means:
(A) A registered medical
marijuana dispensary that elects to sell limited marijuana retail products, as
defined under section 21, chapter 83, Oregon Laws 2016, or any employee or
representative of a registered medical marijuana dispensary, between and
including January 4, 2016 and December 31, 2016, or;
(B) A marijuana retailer licensed by the
Oregon Liquor and Cannabis Commission, or any employee or representative of a
marijuana retailer, who sells marijuana items on or after January 4,
2016.
(b) "Early Start"
means the tax imposed under sections 21a and 24, chapter 699, Oregon Laws
2015.
(c) "Marijuana Retail Tax"
means the tax imposed under ORS
475C.674.
(d) "Category of taxed product" means each of
the marijuana items listed in ORS
475C.674(2)(a) through
(g) for the Marijuana Retail Tax, and each of
the limited marijuana retail products listed in section 21, chapter 83, Oregon
Laws 2016, for Early Start.
(e)
"Medical marijuana card" means a registry identification card held by either a
patient or a designated primary caregiver, as described in ORS
475C.783
(f) "Seed-to-sale tracking system" is the
system developed and maintained by the Oregon Liquor Control Commission under
ORS 475C.177.
(2) A marijuana retailer must provide customers a written or printed receipt at the point-of-sale of all marijuana items or limited marijuana retail products that includes, but is not limited to:
(a) The marijuana retailer's business
name and address;
(b) An
identification of items or products on which tax was charged;
(c) The category of taxed product for each
item or product sold, either as a heading for a group of items or products or
as information associated with the item or product name;
(d) The total amount of the sale prior to
tax;
(e) The total state tax
amount;
(f) The total local tax
amount, if applicable;
(g) The
total cost to the customer at the point-of-sale; and
(h) An alphanumeric or numeric identification
that differs on each receipt issued.
(3) Notwithstanding Section (2)(c) of this rule, a retailer may include the product category used in the seed-to-sale tracking system in place of the category of taxed product.
Statutory/Other Authority: ORS 305.100 & 475C.714
Statutes/Other Implemented: ORS 475C.674
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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