Or. Admin. R. 150-475-2080 - Marijuana Retailer Receipt Requirements

Current through Register Vol. 61, No. 4, April 1, 2022

(1) Definitions:
(a) For purposes of this rule, "marijuana retailer" means:
(A) A registered medical marijuana dispensary that elects to sell limited marijuana retail products, as defined under section 21, chapter 83, Oregon Laws 2016, or any employee or representative of a registered medical marijuana dispensary, between and including January 4, 2016 and December 31, 2016, or;
(B) A marijuana retailer licensed by the Oregon Liquor Control Commission, or any employee or representative of a marijuana retailer, who sells marijuana items on or after January 4, 2016.
(b) "Early Start" means the tax imposed under sections 21a and 24, chapter 699, Oregon Laws 2015.
(c) "Marijuana Retail Tax" means the tax imposed under ORS 475B.705.
(d) "Category of taxed product" means each of the marijuana items listed in ORS 475B.705(2)(a) through (g) for the Marijuana Retail Tax, and each of the limited marijuana retail products listed in section 21, chapter 83, Oregon Laws 2016, for Early Start.
(e) "Medical marijuana card" means a registry identification card held by either a patient or a designated primary caregiver, as described in ORS 475B.415.
(f) "Seed-to-sale tracking system" is the system developed and maintained by the Oregon Liquor Control Commission under ORS 475B.150.
(2) A marijuana retailer must provide customers a written or printed receipt at the point-of-sale of all marijuana items or limited marijuana retail products that includes, but is not limited to:
(a) The marijuana retailer's business name and address;
(b) An identification of items or products on which tax was charged;
(c) The category of taxed product for each item or product sold, either as a heading for a group of items or products or as information associated with the item or product name;
(d) The total amount of the sale prior to tax;
(e) The total state tax amount;
(f) The total local tax amount, if applicable;
(g) The total cost to the customer at the point-of-sale; and
(h) An alphanumeric or numeric identification that differs on each receipt issued.
(3) Notwithstanding Section (2)(c) of this rule, a retailer may include the product category used in the seed-to-sale tracking system in place of the category of taxed product.

Notes

Or. Admin. R. 150-475-2080
REV 75-2016, f. 9-28-16, cert. ef. 10/1/2016

Stat. Auth.: ORS 305.100, 475B.750

Stats. Implemented: ORS 475B.705

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