Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 475 - CONTROLLED SUBSTANCES
Section 150-475-4080 - Psilocybin Tax: Psilocybin Service Center Receipt Requirements
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Statutory/Other Authority: ORS 305.100 & 475A.702
Statutes/Other Implemented: ORS 475A.662