Or. Admin. R. 333-333-5180 – Collection of Taxes

(1) A service center must collect from clients, at the point of sale, the tax imposed on psilocybin products under ORS 475A.662 and ORS 475A.666.
(2) A service center must hold the tax described in section (1) of this rule in trust for the State of Oregon and remit the tax to the Oregon Department of Revenue in accordance with Department of Revenue rules.
(3) A service center must cooperate with Oregon Department of Revenue during any investigations of compliance with this rule, ORS 475A.662, ORS 475A.666, or any Department of Revenue rules related to sale and reporting of taxes imposed on psilocybin products. This includes but it is not limited to providing the Oregon Department of Revenue evidence when requested to do so.
(4) A service center must separately state the cost of psilocybin products and the tax owed on any invoice or receipt provided to clients.
(5) A service center may not collect a tax on psilocybin products except for the tax imposed on psilocybin products under ORS 475A.662 and ORS 475A.666.
(6) A service center may not collect a tax on the cost for psilocybin services.
(7) Notwithstanding section (1) of this rule, a service center may collect a deposit from a client prior to an administration session for the costs of psilocybin products to be consumed during the administration session, including a projected tax amount. The operator must hold the deposit in trust on behalf of the client until completion of the administration session.

ORS 475A.235

ORS 475A.235 & ORS 475A.666