Businesses

Important updates

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.

Read more about the changes affecting marijuana retailers by this bill.

Licensed retailers

  • 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.

Registration

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 tax program.

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

​​Tax year ​Qtr. ​Qtr. start ​Qtr. end ​Return due ​Payments due
2019 ​3 ​July 1, 2019 ​September 30, 2019 ​October 31, 2019 ​September 3, 2019*
September 30, 2019
October 31, 2019
2019 4 ​October 1, 2019 ​December 31, 2019 ​January 31, 2020 ​December 2, 2019*
December 31, 2019
January 31, 2020
​2020 ​1 ​January 1, 2020 ​March 31, 2020 ​April 30, 2020 ​March 2, 2020*
March 31, 2020
April 30, 2020
​2020 ​2 ​April 1, 2020 ​June 30, 2020 ​July 31, 2020 ​June 1, 2020*
June 30, 2020
July 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.

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

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.

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.

 

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 

​​