Current through Register Vol. 61, No. 4, April 1, 2022
(a) For purposes of this rule, "marijuana
retailer" means 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) "Marijuana Retail Tax" means the tax
imposed under ORS 475B.705.
"Medical marijuana card" means a registry identification card held by either a
patient or a designated primary caregiver, as described in ORS
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:
State driver's license;
(d) U.S. military
identification card; or
Official tribal photographic identification.
(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
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
retailer must retain a record of the tax-exempt purchase as described in
section (2)(b) of OAR 150-475-2050
Admin. R. 150-475-2090
75-2016, f. 9-28-16, cert. ef.
5-2018, minor correction filed 01/24/2018, effective
Statutory/Other Authority: ORS 305.100 & 475B.707
Statutes/Other Implemented: ORS