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, and second quarter tax returns were due August 1, 2016. If you haven't already done so, file a Quarterly Marijuana Tax Return as soon as possible. 
  • Taxes on September sales and third quarter returns are due by October 31, 2016. Submit a Marijuana Tax Payment Voucher with your payment.
  • If your business plans to pay the tax in cash, you must schedule an appointment at least 48 hours in advance. Call us at (503) 945-8050 to make an appointment.

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Submit an Oregon Marijuana Tax Registration form.

Get information

For more information about marijuana tax, visit our FAQ center and search on "marijuana". 


Read more about the permanent rules for marijuana tax.


View the marijuana tax implementation timeline.

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Contact us

Phone: (503) 947-2597
Oregon Department of Revenue
PO Box 14630
Salem, OR 97301