Businesses

Important updates

  • There are two different tax rates in effect from October 1, 2016 until December 31, 2016. Medical marijuana dispensaries must charge a tax of 25 percent on recreational marijuana sold. Retailers licensed by the Oregon Liquor Control Commission (OLCC) must charge a tax of 17 percent on recreational marijuana sold. Businesses must be licensed by OLCC before they can begin charging the lower rate.
  • 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. If you haven't already done so, file a Quarterly Marijuana Tax Return as soon as possible. 
  • Taxes on October sales are due by November 30, 2016. 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. 31, 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.

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.

Revenue Online

After November 15, you can pay your taxes, file your 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.

    Medical marijuana dispensaries

    Temporary sales of recreational marijuana by medical marijuana dispensaries end on December 31, 2016. Until that date, recreational marijuana purchases made at dispensaries are still taxed at 25 percent and dispensaries are still required to collect that tax and remit it to us monthly. The remaining monthly payment dates for dispensaries are:

  • November 31, 2016.
  • January 3, 2017.
  • January 31, 2017.
  • If your dispensary is still selling recreational marijuana products during fourth-quarter 2016, your final marijuana tax return is due January 31, 2017. Although licensed retailers are required to file their returns online, dispensaries can file their fourth-quarter return on paper.

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    Contact us

    Phone: (503) 947-2597
    Email: marijuanatax.dor@oregon.gov
    Address:
    Oregon Department of Revenue
    PO Box 14630
    Salem, OR 97301​

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