Or. Admin. Code § 150-317-1180 - Eligible Pharmacy Exclusion
(1) Definitions. For purposes of excluding
receipts from the sales of prescription drugs from commercial activity, as
provided under ORS 317A.123, the following
definitions apply:
(a) "Common ownership" has
the meaning given that term in Oregon Administrative Rule
150-317-1020
(10).
(b) "Caters primarily to veterinary
customers" means that a person, or group of persons in the case of a unitary
group, receives more than 50 percent of their total gross receipts attributable
to prescription drug sales from prescription drug sales to veterinary customers
for the taxable year.
(c)
"Prescription drug" has the meaning given that term in ORS
689.005.
(2) This rule is applicable to tax years
beginning on or after January 1, 2022 and ending before January 1,
2026.
Notes
Statutory/Other Authority: ORS 305.100 & 317A.143
Statutes/Other Implemented: ORS 317A.100 & 317A.123
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