Oregon § 475C.678 Exemption from tax on retail sale of marijuana items; rules

Oregon Statutes

§ 475C.678 — Exemption from tax on retail sale of marijuana items; rules

Oregon § 475C.678

Vol.14

Title 37Alcoholic Liquors; Controlled Substances; Drugs

Ch. 475CCannabis Regulation

This text of Oregon § 475C.678 (Exemption from tax on retail sale of marijuana items; rules) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 475C.678 (2026).

Text

(1)As used in this section, “designated primary caregiver,” “registry identification card” and “registry identification cardholder” have the meanings given those terms in ORS 475C.777.

(2)Notwithstanding ORS 475C.674:

(a)A tax is not imposed upon the retail sale of marijuana items in this state to a registry identification cardholder or to a designated primary caregiver who is purchasing a marijuana item for a registry identification cardholder; and

(b)A marijuana retailer may not collect the tax imposed under ORS 475C.674 from a consumer if, at the time at which the retail sale of the marijuana item occurs, the consumer provides proof to the marijuana retailer that the consumer:

(A)Holds a valid registry identification card under ORS 475C.783; or

(B)Holds a valid identification card

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(1) As used in this section, “designated primary caregiver,” “registry identification card” and “registry identification cardholder” have the meanings given those terms in ORS 475C.777.
(2) Notwithstanding ORS 475C.674:
(a) A tax is not imposed upon the retail sale of marijuana items in this state to a registry identification cardholder or to a designated primary caregiver who is purchasing a marijuana item for a registry identification cardholder; and
(b) A marijuana retailer may not collect the tax imposed under ORS 475C.674 from a consumer if, at the time at which the retail sale of the marijuana item occurs, the consumer provides proof to the marijuana retailer that the consumer:
(A) Holds a valid registry identification card under ORS 475C.783; or
(B) Holds a valid identification card under ORS 475C.783 (5)(b) and is purchasing the marijuana item for a registry identification cardholder.
(3) The Department of Revenue:
(a) Shall adopt rules establishing procedures by which a marijuana retailer shall document that a consumer holds a valid registry identification card issued under ORS 475C.783 or a valid identification card issued under ORS 475C.783 (5)(b); and
(b) May adopt rules establishing procedures by which the department may verify that a marijuana retailer collects the tax imposed under ORS 475C.674 from consumers of marijuana items who are not registry identification cardholders or designated primary caregivers.