New Rules: Oregon Cannabis Retailers Must Certify Tax Compliance

On June 15, 2023, the OLCC approved temporary rules requiring marijuana retailers to obtain a Certificate of Tax Compliance (“Certificate”) from the Oregon Department of Revenue (“DOR”) as a condition for acquiring or renewing a marijuana retailer license, as well as for changes of ownership and adding someone to a license.  These new rules resulted from a directive by Governor Kotek following the La Mota scandal that led to the resignation of the Oregon Secretary of State, Shemia Fagan.

The temporary rules go into effect immediately. But the OLCC will undertake permanent rulemaking this summer to further develop requirements for tax compliance. Also on June 15, the DOR issued a Temporary Administrative Order designed to provide marijuana retailers guidance on how to obtain a Certificate and comply with the new rules.  The temporary rules are here, the DOR order is here, and a FAQ on the temporary rules is here.

The temporary rules apply only to marijuana retailers. But comments at the meeting adopting the temporary rules by the OLCC suggest that the Commission may seek to expand the Certificate requirement to other types of licenses.

Some of the key components of the temporary rules are:

The rule took

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