The OLCC announced several changes to the tax compliance rule this weekend at the Cannabis & Psychedelic Section of the Oregon Bar Association’s annual conference (where I was pleased to moderate a panel on the failures of legalization). This rule has been a hot topic in Oregon cannabis for several months and the OLCC will be enacting permanent rules on this issue soon.
We’ve written about the tax compliance rule on several occasions: e.g. here, here and here. For now, here’s a quick refresher on the subject. 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.
In short, the temporary rule applied to marijuana retailers, not processors, producers, or wholesalers. The rule mandated that every “applicant” on a license submit a certificate of tax compliance from the Oregon Department of
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