Marijuana tax program
Registering with the Oregon Department of Revenue
If you're an Oregon Liquor and Cannabis Commission (OLCC)-licensed marijuana retailer, you must register with the Oregon Department of Revenue (DOR) as a marijuana tax collector to open your marijuana tax account.
This registration is required as soon as your business receives its retail license from OLCC.
Key points to know
- Separate registration for each location: If you have multiple OLCC-approved retail locations, you need to register each one individually.
- Not opening right away? Even if you've received your retail license but won't open immediately, you still need to register. You can enter a future date under “Recreational Start Date."
- Notify us of changes: If your business status changes, such as ownership, address, or closing operations, you must notify the department in writing.
- If you receive a new OLCC license number, let the marijuana tax program know.
How to register
You can register in one of two ways:
- Online: Use Revenue Online.
- Email: Download Form OR-MTR and its instructions, then email the completed form to:
marijuanatax.dor@dor.oregon.gov.
Revenue Online
After you become licensed with OLCC and register with DOR, you'll receive an introductory letter with instructions for setting up your Revenue Online account.
Because Revenue Online is a secure system, you'll need to validate your account before you can access your tax information.
What you can do with Revenue Online
With a Revenue Online account, licensed retailers can:
- File quarterly returns and manage tax reporting.
- Add a OR-AUTH-INFO (Authorization to Receive Tax Information) form to your account.
- Send secure messages directly to us.
- Check your account balances anytime.
- Make payments using a checking or savings account.
Managing multiple locations
If you operate multiple retail locations, you do not need separate online accounts for each store.
Your Revenue Online account will allow you to access and file returns for all your marijuana tax accounts in one place.
Paying your taxes
Payment and return deadlines
*These dates represent the first business day after the listed due date. In each case, the expected due date falls on a weekend.
Monthly marijuana tax payments
If you're an OLCC-licensed marijuana retailer, you must make monthly payments to the department for the tax collected from your customers.
Payment options:
- Electronic payment using a savings or checking account
- Cash, check, or money order
Important: Always complete a Marijuana Tax Payment Voucher and include it with your payment.
In-person payments for marijuana tax
If you prefer to pay in person at the Salem Revenue Building, you must schedule an appointment.
- How to schedule:
- Appointment details:
- Available Monday-Friday, 8 a.m. – 4 p.m.
- Arriving late or without an appointment may result in your payment not being processed.
- Appointments fill quickly at the end of the month—schedule early to avoid delays.
- Preparing for your visit
- To ensure your payment can be processed:
- Organize your currency:
- Bundle bills with rubber bands or bank currency straps.
- Do NOT use paper clips.
- Damaged or contaminated currency will not be accepted.
- Coin payments over $1 cannot be processed.
- Include a payment voucher with:
- Payment amount
- Quarter and year for the payment (such as, second quarter for 2025)
- Business identification number (BIN), federal employer identification number (FEIN), and tax account number
- Name of the entity or person on the account being paid
Electronic payments for marijuana tax
DOR accepts electronic payments for monthly marijuana tax deposits through Revenue Online.
- How to Pay Online:
- Log in to your Revenue Online account.
- Select “Make a Payment."
Q: What information will I need to make a payment?
A: You will need your financial institution account number and routing number. These can be found at the bottom of a blank check or with your financial institution.
Q: Do I need to wait until the due date to make a payment?
A: No, you can make a payment at any time with this new option. You can even schedule payments in advance.
Q: Can I pay by debit/credit card?
A: No, we have a different service provider for processing debit/credit payments.
Q: Can I pay electronically if I do not have a Revenue Online account?
A: Yes, you can make a payment without logging in under “Quick Links." However, you will need to provide more information when making a non-logged in payment. You will need the FEIN of the business and legal business name. You will also need to provide a phone number and email address as well as the account number and routing number of the financial institution from which you will be making the payment. This information will not be saved, and you will need to re-enter it each time you wish to make a non-logged in payment.
Quarterly tax returns
In addition to monthly payments, you are required to electronically file quarterly tax returns through Revenue Online.
Note: The monthly payment vouchers you submit do not replace your quarterly filing requirement.
If DOR administers your local tax:
- Your quarterly return in Revenue Online will automatically calculate both state and local taxes for you.
If DOR does NOT administer your local tax:
- You must contact your city or county directly to find out how to file and pay the local tax.
- To find out what applies to your area, check out our Locality Tax webpage, which lists:
- All localities administered by DOR.
- Their specific administrative retention rates.
Retaining administrative costs
As a marijuana retailer, you may keep 2 percent of the 17 percent state marijuana tax to cover administrative costs.
Licensed marijuana retailers (OLCC-licensed) are required to:
- Charge a 17 percent statewide tax on all recreational marijuana sales.
- Sometimes add an extra 3 percent for local taxes in certain Oregon cities or counties.
- Some local jurisdictions allow retailers to retain administrative costs, while others do not.
Product categorization guide
To help retailers complete their quarterly marijuana tax returns, the department and OLCC have created a categorization guide. This guide shows which marijuana items in the Cannabis Tracking System (CTS) fall under each specific tax category.
If you're unsure how to classify certain items, please refer to this guide.
You can also review our rule for additional details (Oregon Administrative Rule 150-475-2100).
Tax compliance certificates
If you are an OLCC-licensed marijuana retailer and need a tax compliance certificate to obtain or renew your license, you can easily request one through Revenue Online.
Who needs this?
Some retailers are required to provide OLCC with a tax compliance certificate.
To find out if this applies to you, visit the OLCC website and check their Frequently Asked Questions.
How It Works
- Certificates will be mailed to the address you provide on your application.
- If you have questions, you can:
Information for consumers
If you were charged the wrong amount of marijuana tax by a retailer, you may be entitled to a refund.
How to request a refund
- Write a request to the marijuana retailer asking for the return of the excess tax you paid.
- Include:
- A receipt showing the date of purchase.
- Proof of payment of the excess tax.
- Send your request by mail or deliver it in person to the retailer within 30 days of the date you paid the excess tax.
If the retailer does not refund you
If the retailer fails to provide the refund, please contact DOR at: marijuanatax.dor@dor.oregon.gov.
Distributions: Where do your tax dollars go?
The marijuana tax revenue collected in Oregon is used for several important purposes, including administration:
- A portion of the revenue covers the costs of administering the tax.
- Funds also pay for OLCC enforcement costs.
- Since July 1, 2018, revenue has supported the Oregon Criminal Justice Commission's Illegal Marijuana Market Enforcement Grant Program.
Measure 110
Starting January 1, 2021, any funds collected above $11.25 million per quarter are directed to Measure 110, which funds the Drug Treatment and Recovery Services Fund.
Quarterly distribution of state tax revenue
After the first $11.25 million (adjusted annually for inflation), the remaining state marijuana tax revenue is distributed as follows:
- 40 percent: State School Fund
- 20 percent: Oregon Health Authority (mental health treatment, alcohol and drug abuse prevention, early intervention, and treatment)
- 15 percent: Oregon State Police
- 10 percent: Cities
- 10 percent: Counties
- 5 percent: Oregon Health Authority (additional alcohol and drug abuse prevention and treatment services)