Or. Admin. R. 150-323-0305 - Inhalant Delivery Systems

(1) Definitions.

(a) Except as otherwise specifically defined in this rule, the definitions in ORS 323.500 apply to this rule.

(b) "Form 531" means the Oregon Quarterly Tax Return for Tobacco Products (for non-licensed individual or business).

(c) "Seed-to-sale tracking system" means the system developed and maintained by the Oregon Liquor Control Commission under ORS 475B.177.

(2) Reporting existing inventory.

(a) A retail dealer in possession of untaxed inhalant delivery systems on or after January 1, 2021 is responsible for reporting the inhalant delivery systems in their possession using Form 531 by April 30, 2021, and for paying the tobacco products tax on those inhalant delivery systems by the same date. Retail dealers in possession of these items must maintain records sufficient to demonstrate that these inhalant delivery systems have been reported and the tax on such inhalant delivery systems has been paid.

(b) Examples of records sufficient to show the tax has been paid on inhalant delivery systems include sales invoices accompanied by a log of items in the possession of the retail dealer on January 1, 2020. A retail dealer that does not have sales invoices from the acquisition of inhalant delivery systems in their inventory must determine the wholesale sales price using the method prescribed by OAR 150-323-0330.

(3) A retail dealer in possession of untaxed inhalant delivery systems on or after May 1, 2021 may be subject to civil penalties as described in OAR 150-323-0420 and OAR 150-323-0430, assessment of tobacco tax and penalty under ORS 323.538(4), or a declaration that their inventory is contraband and subject to seizure and destruction.

(4) Inhalant delivery systems that are taxed as Marijuana Items under ORS chapter 475B and tracked in the Oregon Liquor Control Commission seed-to-sale tracking system are not subject to Tobacco Products Tax under ORS 323.505 or required to be reported on Form 531.

Notes

Or. Admin. R. 150-323-0305

REV 47-2020, adopt filed 12/23/2020, effective 1/1/2021

Statutory/Other Authority: ORS 305.100 & 323.575

Statutes/Other Implemented: ORS 323.505