OAR 150-475-4080
Psilocybin Tax: Psilocybin Service Center Receipt Requirements
A psilocybin service center operator must provide clients a written or printed receipt at the point-of-sale of all psilocybin products that includes:
# (1)
(1) The psilocybin service center operator's business name;
# (2)
(2) The address of the psilocybin service center;
# (3)
(3) The separately stated total amount of the price of psilocybin services.
# (4)
(4) The separately stated total amount of the sales price of psilocybin products prior to tax;
# (5)
(5) The total state tax amount;
# (6)
(6) The total cost to the client at the point-of-sale; and
# (7)
(7) An alphanumeric or numeric identification unique to each receipt issued.
Amendment history
REV 36-2022, adopt filed 12/28/2022, effective 01/01/2023
Source: view the official text
In this chapter (20 sections)
- 150-475-2010 · Marijuana Tax: Due Dates
- 150-475-2020 · Filing Extension for Marijuana Tax Return
- 150-475-2030 · Marijuana Tax: Registration of Marijuana Retailers
- 150-475-2040 · Liability for Unpaid Marijuana Tax
- 150-475-2050 · Model Recordkeeping and Retention Regulation (Marijuana…
- 150-475-2060 · Refund of Excess Marijuana Tax for Consumers
- 150-475-2070 · 100 Percent Penalty for Failure to File Marijuana Tax…
- 150-475-2080 · Marijuana Retailer Receipt Requirements
- 150-475-2090 · Marijuana Retailer Requirements for Validating Medical…
- 150-475-2100 · Marijuana Tax: Categorization of Product Types
- 150-475-4010 · Psilocybin Tax: Payment Due Dates
- 150-475-4020 · Psilocybin Tax: Filing Extension
- 150-475-4030 · Psilocybin Tax: Registration of Service Centers
- 150-475-4040 · Psilocybin Tax: Liability for Unpaid Psilocybin Tax
- 150-475-4050 · Psilocybin Tax: Model Recordkeeping
- 150-475-4060 · Psilocybin Tax: Refund of Excess Psilocybin Tax to…
- 150-475-4080 · Psilocybin Tax: Psilocybin Service Center Receipt…
- 150-475-6010 · Kratom Processor Definitions; Annual Registration
- 150-475-6020 · Kratom Processor Testing
- 150-475-6030 · Civil Penalties for Unregistered Kratom Processors