{"data":{"id":"us-or/ors-475c.678","jurisdiction":"us-or","citation":"ORS 475C.678","heading":"Exemption from tax on retail sale of marijuana items; rules.","body":"(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.\n      (2) Notwithstanding ORS 475C.674:\n      (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\n      (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:\n      (A) Holds a valid registry identification card under ORS 475C.783; or\n      (B) Holds a valid identification card under ORS 475C.783 (5)(b) and is purchasing the marijuana item for a registry identification cardholder.\n      (3) The Department of Revenue:\n      (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\n      (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.","path":["14 - Drugs and Alcohol, Fire Protection, Natural Resources","37. Alcoholic Liquors; Controlled Substances; Drugs","Chapter 475C — Cannabis Regulation"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors475C.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:15Z","sha256":"1a9bf68b37583a00134d5632e8b6bd796f6186e008be32da775588cd878d9e56","source_id":"us-or","stale":false,"prev":"us-or/ors-475c.674","next":"us-or/ors-475c.682"},"notice":"GroundRules: Original legal text. Not legal advice."}