(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. [Formerly 475B.707]
Note: Section 44, chapter 525, Oregon Laws 2021, provides:
Sec. 44. ORS 475B.707 [renumbered 475C.678] applies to retail sales of marijuana items occurring on or after January 1, 2016, and before January 1, 2028. [2021 c.525 §44]