1. (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. (2) A retailer may not collect a tax on:

   1. (a) Any medical sales to either Oregon Medical Marijuana Program patients or their designed primary caregivers; or
   2. (b) On sales of products other than marijuana items.
3. (3) A violation of this rule is a Category III violation.
4. (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

History

OLCC 100-2022, minor correction filed 03/25/2022, effective 03/25/2022
OLCC 15-2017, amend filed 12/22/2017, effective 12/28/2017
OLCC 6-2016, f. 6-28-16, cert. ef. 6-29-16
OLCC 3-2015(Temp), f. 12-3-15, cert. ef. 1-1-16 thru 6-28-16