It’s been a minute since we wrote about the new OLCC tax compliance rules for retailers. These temporary rules require all retailers to certify tax compliance via the Oregon Department of Revenue (DOR) in order to renew or transfer ownership of a marijuana retailer license. OLCC has a pretty good FAQ sheet here, as part of its general overview page on the subject here.
The temporary rule has been in effect for transfers in ownership since June 16, 2023. (Transfers in ownership are defined as ownership changes of 51% or more.) We’ve dealt with a few tax compliance issues in these situations already, including people scrambling to clean up their dashboards ahead of sale. For retail license renewals, the temporary rule has been in effect only since September 15, 2023. We had one retailer client trip on this new requirement already, which is kind of amazing since the rule literally took effect on Friday.
From this week’s experience, I have some good news to share. OLCC appears willing, as a matter of course, to allow any retailer who has applied for but not yet received a certificate of tax compliance (“DOR Certificate”) to continue to operate under temporary authority, at
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