Businesses

Important updates

  • The Oregon Department of Revenue (DOR) has initiated the administrative rules process for fall 2019 to amend certain provisions in current rules. The current administrative rule for your review and consideration amends OAR 150-475-2100 relating to the categorization of certain marijuana items for Oregon's recreational marijuana tax.

    OAR 150-475-2100 (Marijuana Tax: Categorization of Product Types) amends the rule to update statutory citations for tax categorization for various products sold by marijuana retailers and provides general guidance for retailers in classifying certain product categories.

    Please email marijuana.tax.dor@oregon.gov with your questions or comments regarding these changes by August 30, 2019.

  • 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​.
  • Submit a Marijuana Tax Payment Voucher with your payment.

Licensed re​tailers 

Registra​tion 

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. 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
​2019 ​1 ​Jan. 1, 2019 ​March 31, 2019 ​April 30, 2019 ​Feb. 28, 2019
April 1, 2019*
April 30, 2019
2019 ​2 ​April 1, 2019 ​June 30, 2019 ​July 31, 2019 ​May 31, 2019 
July 1, 2019*
July 31, 2019
2019 ​3 ​July 1, 2019 ​Sept. 30, 2019 ​Oct. 31, 2019 ​Sept. 3, 2019*
Sept. 30, 2019
Oct. 31, 2019
2019 4 ​Oct. 1, 2019 ​Dec. 31, 2019 ​Jan. 31, 2020 ​Dec. 2, 2019*
Dec. 31, 2019
Jan. 31, 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. 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. 
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Contact us

Phone: (503) 947-2597.
Appointment Hotline: (503) 945-8050.
​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 

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