During the 2019 legislative session, the Oregon Legislature passed House Bill 2098. This legislation changes the classification of categories of marijuana items subject to Oregon’s recreational marijuana tax.
The Department of Revenue will be changing the Oregon
marijuana tax return for filing periods beginning January 1, 2020 and will be
proposing clarifying changes to administrative rules for product categorization
to reflect this legislation and reporting for infused pre-rolls.
about the changes affecting marijuana retailers by this bill.
- Retailers licensed by the Oregon Liquor Control Commission (OLCC) are required to charge a retail sales tax of 17 percent for all recreational marijuana sold. In some cases, retailers must also charge customers an additional 3 percent for Oregon localities.
- 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.
- Licensed retailers must file their returns electronically through Revenue Online. If you have questions, check out our tips for online filing.
- Make sure to complete a Marijuana Tax Payment Voucher and include it with your payment.
All OLCC-licensed marijuana retailers will need to register
with the Oregon Department of Revenue as marijuana tax collectors to open their
marijuana tax account. This must be completed when your business receives its
retail license from OLCC. You will need to complete a separate registration for
each marijuana retail location approved by OLCC.
If you have received your retail license number and will
not be opening your retail location immediately, you are still required to register with DOR and may list a future date
under "Recreational Start Date."
A marijuana retailer must notify the department in writing
if the status of the marijuana retailer changes, including, but not limited to,
ownership changes, address changes, or ceasing operations. If a retailer has
been issued a new OLCC license number, the business should notify the marijuana
To register with us, you may do so electronically through Revenue Online or by
downloading Form OR-MTR,
available at www.oregon.gov/dor/forms, and
either emailing it to MarijuanaTax.DOR@Oregon.gov or
faxing it to 503-945-8772.
Paying and filing
Payment and return deadlines
||July 1, 2019
||September 30, 2019
||October 31, 2019
||September 3, 2019*|
September 30, 2019
October 31, 2019
||October 1, 2019
||December 31, 2019
||January 31, 2020
||December 2, 2019*|
December 31, 2019
January 31, 2020
||January 1, 2020
||March 31, 2020
||April 30, 2020
||March 2, 2020*|
March 31, 2020
April 30, 2020
*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.
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.
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
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.