Businesses

Important updates

  • Temporary sales of recreational marijuana by medical marijuana dispensaries ended on December 31, 2016. Final returns for dispensary sales (fourth quarter) were due January 31, 2017. Remember, dispensaries can only file paper returns. If you haven't filed already, please do so as soon as possible.
  • Retailers licensed by the Oregon Liquor Control Commission (OLCC) must charge a tax of 17 percent on recreational marijuana sold. Licensed retailers must file their returns electronically through Revenue Online​. If you have questions, check out our tips for online filing​
  • 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​.
  • Taxes on February sales are due by March 31, 2017. Submit a Marijuana Tax Payment Voucher with your payment.

Licensed retailers

Registration

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
​​Tax year ​Qtr. ​Qtr. start ​Qtr. end ​Return due ​Payments due
2016 4​ ​Oct. 1, 2016 ​Dec. 31, 2016 ​Jan. 31, 2017 ​Nov. 30, 2016

Jan. 3, 2017**

Jan. 31, 2017

​2017 ​1 ​Jan. 1, 2017 ​March 31, 2017 ​May 1, 2017** ​Feb. 28, 2017

March 31, 2017

May 1, 2017**

2017 ​2 ​April 1, 2017 ​June 30, 2017 ​July 31, 2017 ​May 31, 2017

June 30, 2017

July 31, 2017

2017 ​3 ​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.

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.

Revenue Online

Licensed retailers can 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. 

    ​​​​​​​​​​​​​​​​​​​​​

    Contact us

    Phone: (503) 947-2597
    Email: marijuanatax.dor@oregon.gov
    Address:
    Marijuana Tax Program
    PO Box 14630
    Salem, OR 97309-5050

    Subscribe to our email list to receive information as it becomes available.

    Resources