ORS 475A.662
Imposition of tax on retail sale of psilocybin products

(1)

A tax is hereby imposed upon the retail sale of psilocybin products in this state. The tax imposed by this section is a direct tax on the client, for which payment upon retail sale is required. The tax shall be collected at the point of sale of a psilocybin product by a psilocybin service center operator at the time at which the retail sale occurs.

(2)

The tax imposed under this section shall be imposed at the rate of 15 percent of the retail sales price of psilocybin products.

(3)

If the tax imposed under this section does not equal an amount calculable to a whole cent, the tax shall be equal to the next higher whole cent.

(4)

Except as otherwise provided by the Department of Revenue by rule, the amount of the tax shall be separately stated on an invoice, receipt or other similar document that the psilocybin service center operator provides to the client at the time at which the retail sale occurs.

(5)

A person may not knowingly sell, purchase, install, transfer or possess electronic devices or software programs for the purposes of:

(a)

Hiding or removing records of retail sales of psilocybin products; or

(b)

Falsifying records of retail sales of psilocybin products.

(6)

Intentionally left blank —Ed.

(a)

A psilocybin service center operator may not discount a psilocybin product or offer a psilocybin product for free if the retail sale of the psilocybin product is made in conjunction with the retail sale of any other item or service.

(b)

Paragraph (a) of this subsection does not affect any provision of ORS 475A.210 (Short title) to 475A.722 (Severability) or any rule adopted by the Oregon Health Authority pursuant to ORS 475A.210 (Short title) to 475A.722 (Severability) that is related to the retail sale of psilocybin products.

(7)

The authority shall regularly review the rate of tax under subsection (2) of this section and make recommendations to the Legislative Assembly regarding appropriate adjustments to the rate that will further the purposes of:

(a)

Providing the authority with moneys sufficient to administer and enforce ORS 475A.210 (Short title) to 475A.722 (Severability); and

(b)

Not providing the authority with moneys that exceed, together with fees collected under ORS 475A.210 (Short title) to 475A.722 (Severability), the cost of administering and enforcing ORS 475A.210 (Short title) to 475A.722 (Severability). [2021 c.1 §114]

Source: Section 475A.662 — Imposition of tax on retail sale of psilocybin products, https://www.­oregonlegislature.­gov/bills_laws/ors/ors475A.­html.

475A.200
Legislative findings 475A.205
Purposes of ORS 475A.200 to 475A.722 475A.210
Short title 475A.215
Construction of ORS 475A.210 to 475A.722 475A.220
Definitions for ORS 475A.210 to 475A.722 475A.225
Members of Oregon Psilocybin Advisory Board 475A.230
Duties of Oregon Psilocybin Advisory Board 475A.235
General powers and duties 475A.240
Authority to purchase, possess, seize, transfer to licensee or dispose of psilocybin products 475A.243
Powers related to decedents and insolvent or bankrupt persons 475A.245
Application process for all licensees 475A.250
Grounds for refusing to issue license or issuing restricted license 475A.255
Authority to require fingerprints of applicants and other individuals 475A.260
Properties of license 475A.265
Duties of Oregon Health Authority with respect to issuing licenses 475A.270
Duty to request land use compatibility statement 475A.275
Lawful manufacture, delivery and possession of psilocybin products 475A.280
Restriction on financial interests in multiple licensees 475A.285
Authority to hold multiple licenses 475A.290
Manufacturer license 475A.295
Psilocybin product manufacturers 475A.300
Psilocybin product quantities 475A.305
Psilocybin service center operator license 475A.310
Proximity of psilocybin service center to school 475A.315
Establishment of school after issuance of license 475A.320
Requirement to verify person’s age 475A.325
Psilocybin service facilitator license 475A.330
Examination 475A.335
Requirement to verify person’s age 475A.340
Psilocybin services 475A.345
Preparation session 475A.350
Client information form 475A.355
Administration session 475A.360
Integration session 475A.365
Use of client information form in prosecution 475A.370
Right to terminate or refuse to provide services 475A.375
Powers and duties relating to psilocybin service facilitators 475A.380
Minimum standards of education and training for psilocybin service facilitators 475A.385
Authority to inspect books and premises 475A.390
Authority to require segregation of premises 475A.395
Authority to require general liability insurance 475A.400
Use of tracking system for psilocybin products 475A.405
Authority to prevent diversion of psilocybin products 475A.410
Authority to discipline for unregulated commerce 475A.415
Authority to require financial disclosure from licensee 475A.420
Authority to investigate, discipline licensees 475A.425
Authority to investigate, discipline permit holder 475A.430
Prohibition against manufacturing psilocybin products outdoors 475A.435
Restrictions on delivery or receipt 475A.440
Prohibition against selling or delivering psilocybin products to persons under 21 years of age 475A.445
Identification requirement 475A.450
Confidentiality of client communications, information 475A.455
Prohibition against psilocybin service facilitator consuming psilocybin product 475A.460
Prohibition against employing persons under 21 years of age 475A.465
Prohibition against obfuscating mark or label or using mark or label to deceive 475A.468
Requirement that psilocybin products comply with minimum standards 475A.471
Other prohibitions 475A.474
Purpose of license issued under ORS 475A.210 to 475A.722 475A.477
Grounds for revocation, suspension or restriction of license 475A.480
Permit required to perform work for or on behalf of licensee 475A.483
Issuing, renewing permits 475A.486
Authority to require fingerprints of individuals listed on application 475A.489
Whistleblower protection for employees 475A.492
Psilocybin Control and Regulation Fund 475A.495
Prohibition against person under 21 years of age entering premises 475A.498
Use of psilocybin product allowed only at service center and only under facilitator supervision 475A.501
Prohibition against producing identification that falsely indicates age 475A.504
Prohibition regarding person who is visibly intoxicated 475A.507
Prohibition against giving psilocybin product as prize 475A.510
Authority to issue subpoenas 475A.513
Civil penalty for violating ORS 475A.210 to 475A.722 475A.516
Authority of law enforcement to enforce ORS 475A.210 to 475A.722 475A.519
Duty to notify Oregon Health Authority of conviction of licensee 475A.521
Penalty for violation of rule adopted under ORS 475A.235 475A.524
Preemption of municipal charter amendments and local ordinances 475A.527
No local licenses 475A.530
Local time, place and manner regulations 475A.534
Local tax or fee 475A.538
Repeal of city, county ordinance that prohibits certain establishments 475A.542
Duty of Oregon Liquor and Cannabis Commission to assist 475A.546
Duty of State Department of Agriculture to assist 475A.550
Authority of State Department of Agriculture 475A.554
Prohibition against refusing to perform duties on basis that certain conduct is prohibited by federal law 475A.558
Immunity for state agencies, officers and employees in performance of duties 475A.562
Authority to purchase, possess, seize or dispose of psilocybin products 475A.566
Authority of Governor to suspend license or permit without notice 475A.570
Psilocybin-producing fungi as crop 475A.574
Regulation of psilocybin products as food or other commodity subject to regulation by State Department of Agriculture 475A.578
Enforceability of contracts 475A.582
Oregon Health Authority hotline for verification of license 475A.586
Certain information related to licensure exempt from disclosure 475A.590
Testing standards and processes 475A.594
Laboratory licensure 475A.598
Authority to require fingerprints of applicants and other individuals 475A.602
Statement of applicant for license under ORS 475A.594 475A.606
Laboratory accreditation 475A.610
Authority of Oregon Health Authority to discipline licensees of authority 475A.614
Authority of Oregon Health Authority over certain persons, license actions 475A.618
Civil penalty for violating ORS 475A.590 to 475A.622 475A.622
Exemption from criminal liability 475A.626
Labeling requirements 475A.630
Authority to require preapproval of labels 475A.634
Packaging requirements 475A.638
Authority to require preapproval of packaging 475A.642
Concentration and servings limits 475A.646
Authority of Oregon Health Authority to inspect 475A.650
Authority of Oregon Health Authority to discipline licensees of authority 475A.654
Civil penalty for violating ORS 475A.626 to 475A.654 475A.658
Definitions for ORS 475A.658 to 475A.714 475A.662
Imposition of tax on retail sale of psilocybin products 475A.666
Collection of tax 475A.670
Psilocybin revenue estimate 475A.674
Enforcement 475A.678
Duty to keep receipts, invoices and other records 475A.682
Authority to require production of books, papers, accounts and other information 475A.686
Disclosure of information 475A.690
Right to appeal determination of tax liability 475A.694
Duty to return excess tax collected 475A.698
Authority to retain portions of tax to pay expenses incurred 475A.702
Duties and powers of Department of Revenue 475A.706
Applicability of tax laws to ORS 475A.658 to 475A.714 475A.710
Oregon Psilocybin Account 475A.714
Suspense account 475A.718
Adoption of ordinances 475A.722
Severability
Green check means up to date. Up to date

Current through early 2024

§ 475A.662’s source at oregon​.gov