(a) “Eligible pharmacy” means a pharmacy that has nine or fewer locations under common ownership in this state. “Eligible pharmacy” does not include a pharmacy that caters primarily to veterinary customers.
(b) “Pharmacy” has the meaning given that term in ORS 689.005.
(2) Notwithstanding ORS 317A.100, amounts received by an eligible pharmacy in receipt for the sale of prescription drugs are excluded from the definition of commercial activity and are exempt from the tax imposed under ORS 317A.116. [2022 c.82 §10]
Note: Section 16 (4), chapter 82, Oregon Laws 2022, provides:
Sec. 16. (4) Section 10, chapter 82, Oregon Laws 2022 [317A.123], applies to tax years beginning on or after January 1, 2022, and before January 1, 2026. [2022 c.82 §16(4); 2024 c.52 §5(4)]