- Temporary sales of recreational marijuana by medical marijuana dispensaries ended on December 31, 2016. Final returns for dispensary sales (fourth quarter) are due January 31, 2017.
- The Oregon Department of Revenue is collecting local marijuana taxes on behalf of many cities and counties. Find out what this means for your business.
- Statistical information on Oregon's marijuana tax is now available.
- Retailers licensed by the Oregon Liquor Control Commission (OLCC) must charge a tax of 17 percent on recreational marijuana sold. The 25-percent rate is no longer in effect.
- New receipting requirements for marijuana retailers are now in effect. Learn more about these requirements.
- First quarter returns were due May 2, 2016, second quarter tax returns were due August 1, 2016, and third quarter returns were due October 31, 2016. Fourth quarter returns are due by January 31, 2017. If you haven't already done so, file a Quarterly Marijuana Tax Return as soon as possible.
- Taxes on December sales are due by January 31, 2017. Submit a Marijuana Tax Payment Voucher with your payment.
If you registered for the marijuana tax program as a dispensary, you don't need to register again. We'll update your registration once we receive your license information.
If you haven't yet registered with us, you can do so electronically through Revenue Online after November 15. You need to register with us before you make your first monthly payment.
Paying and filing
Payment and return deadlines
||Oct. 1, 2016
||Dec. 31, 2016
||Jan. 31, 2017
||Nov. 30, 2016
Jan. 3, 2017**
Jan. 31, 2017
||Jan. 1, 2017
||March 31, 2017
||May 1, 2017**
||Feb. 28, 2017
March 31, 2017
May 1, 2017**
||April 1, 2017
||June 30, 2017
||July 31, 2017
||May 31, 2017
June 30, 2017
July 31, 2017
||July 1, 2017
||Sept. 30, 2017
||Oct. 31, 2017
||Aug. 31, 2017
Oct. 2, 2017**
Oct. 31, 2017
**These dates represent the first business day after the listed due date. In each case, the expected due date falls on a weekend.
Paying your taxes
Each month, the tax you collected from customers during the previous month is due to us. Currently, you can pay by cash, check, or money order. If you're paying in cash, you must schedule an appointment at least 48 hours in advance. Call us at (503) 945-8050 to make an appointment.
Starting November 15, you can pay online using a bank account or credit or debit card through your Revenue Online account. See the Revenue Online information below for more details.
Quarterly return filing
Licensed retailers are required to file online every quarter. Online filing is available through Revenue Online. The monthly vouchers you submit with your payments don't take the place of your quarterly filing.
Licensed retailers can pay taxes, file quarterly returns, and more with a Revenue Online account. With a Revenue Online account, you can also:
Set up a payment plan.
Add a power of attorney to your account.
Send us secure messages directly.
Check your account balances.
Once you become licensed with OLCC and register with us, you'll receive an introductory letter with information on signing up for a Revenue Online account. Because Revenue Online is a secure application, you'll need to validate your account before you can access your tax information.
You don't need to sign up for a Revenue Online account immediately, but you will need to file your fourth-quarter tax return online by January 31, 2017.