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R-3.706-1 INFORMATION TO INCLUDE ON CONSUMER RECEIPTS. <br />A marijuana retailer must provide customers a written or printed receipt at the point-of- <br />sale of all marijuana items that includes,., but is not limited to: <br />1. The marijuana retailer's business name and address; <br />2. An identification of items or products on which tax was charged; <br />3. The category of tax product for each item or product sold, either as a heading for a <br />group of items or products or as information associated with an individual item or product name; <br />4. The total amount or the sale prior to tax; <br />5. The total state tax amount; <br />6. The total local tax amount; <br />7. The total Cost to the Customer at the point-of-sale; and <br />8. An alphanumeric or numeric identification that differs on each receipt issued. <br />R -3.706-J CONSUMER REFUND OF EXCESS MARIJUANA TAX COLLECTED. <br />1'. If a consumer asserts that the actual amount of marijuana tax paid to a marijuana <br />retailer was computed on an amount that is not taxable or is in excess of the correct tax amount, <br />the consumer may request a refund of the overpayment of marijuana tax in writing to the marijuana <br />retailer where the excess marijuana tax was paid. The request shall be mailed or delivered to the <br />marijuana retailer within 30 days of the date of the excess tax payment. <br />2. Written notification of excess marijuana tax paid and any request for refund shall <br />include the marijuana retailer's business name, nature of the excess marijuana tax paid, remedy <br />requested and a receipt clearly identifying the date of purchase and proof of payment of the excess <br />marijuana tax. <br />3. If, within 60 days of the date of the original request for refund by the consumer, the <br />marijuana retailer does not return the excess tax to the consumer, the consumer may appeal to the <br />Tax Administrator by filing a written appeal within 120 days of the date of the original request for <br />refund. <br />4. The Tax Administrator must refund to a consumer the excess marijuana taxes when <br />shown by satisfactory proof that. <br />(a) The consumer paid excess marijuana tax to a marijuana retailer; <br />Administrative Order - Page 8 of 9 <br />