Or. Admin. Code § 333-333-5180

Current through Register Vol. 63, No. 12, December 1, 2024

Section 333-333-5180 - [Effective 1/1/2025] Collection of Taxes

(1) A service center must collect from clients, at the point of sale, the tax imposed on psilocybin products under ORS 475A.662 and ORS 475A.666.

(2) A service center must hold the tax described in section (1) of this rule in trust for the State of Oregon and remit the tax to the Oregon Department of Revenue in accordance with Department of Revenue rules.

(3) A service center must separately state the cost of psilocybin products and the tax owed on any invoice or receipt provided to clients.

(4) A service center may not collect a tax on psilocybin products except for the tax imposed on psilocybin products under ORS 475A.662 and ORS 475A.666.

(5) A service center may not collect a tax on the cost for psilocybin services.

(6) Notwithstanding section (1) of this rule, a service center may collect a deposit from a client prior to an administration session for the costs of psilocybin products to be consumed during the administration session, including a projected tax amount. The operator must hold the deposit in trust on behalf of the client until completion of the administration session.

Or. Admin. Code § 333-333-5180

PH 206-2022, adopt filed 12/27/2022, effective 12/27/2022; PH 82-2024, amend filed 11/22/2024, effective 1/1/2025

Statutory/Other Authority: ORS 475A.235

Statutes/Other Implemented: ORS 475A.235 & ORS 475A.666