Oregon Administrative Rules
Chapter 845 - OREGON LIQUOR AND CANNABIS COMMISSION
Division 25 - RECREATIONAL MARIJUANA
Section 845-025-2890 - Marijuana Retailers - Collection of Taxes
Universal Citation: OR Admin Rules 845-025-2890
Current through Register Vol. 63, No. 12, December 1, 2024
(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.
Statutory/Other Authority: ORS 475C.017 & 475C.205
Statutes/Other Implemented: 475C.205
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