1. (1) Definitions:

   1. (a) For purposes of this rule, “marijuana retailer” means 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.
   2. (b) “Marijuana Retail Tax” means the tax imposed under ORS 475C.674.
   3. (c) “Medical marijuana card” means a registry identification card held by either a patient or a designated primary caregiver, as described in ORS 475C.783.

2. (2) Marijuana retailers shall require any individual claiming exemption from the Marijuana Retail Tax to present the individual’s medical marijuana card and a valid photographic identification at the time of purchase. Acceptable valid photographic identification includes:

   1. (a) State driver’s license;
   2. (b) State identification card;
   3. (c) Passport;
   4. (d) U.S. military identification card; or
   5. (e) Official tribal photographic identification.
3. (3) The marijuana retailer must confirm that the name and date of birth listed on the valid photo identification is the same as that provided on the medical marijuana card. The marijuana retailer must also confirm that the medical marijuana card is currently effective and not expired.
4. (4) A marijuana retailer must deny the exemption if the medical marijuana card and photographic identification of the purchaser do not meet the requirements of this rule. Purchasers may appeal the tax charged as described in OAR 150-475-2060.
5. (5) The marijuana retailer must retain a record of the tax-exempt purchase as described in section (2)(b) of OAR 150-475-2050.

Statutory/Other Authority

ORS 305.100 & 475C.678

Statutes/Other Implemented

ORS 475C.678

History

REV 26-2022, minor correction filed 12/06/2022, effective 12/06/2022
REV 5-2018, minor correction filed 01/24/2018, effective 01/24/2018
REV 75-2016, f. 9-28-16, cert. ef. 10-1-16