In the 2020 November Election voters approved Measure 109, the Oregon Psilocybin Services Act. This measure is now codified as Oregon Revised Statutes Chapter 475A. The measure allows clients 21 years of age or older to access psilocybin services at licensed service centers. The Oregon Health Authority is responsible for issuing licenses and developing rules related to the administration of psilocybin services at licensed service centers. In addition to licensing service centers, the Oregon Health Authority is responsible for licensing psilocybin manufacturers, testing labs, and facilitators. For more information about these licenses, please visit the Oregon Psilocybin Services Section website.
Measure 109 does not allow for personal cultivation of psilocybin. Psilocybin products will only be available to clients during the administration portion of a psilocybin session. Clients receiving services will not be permitted to take psilocybin products off-site for personal use.
Licensed Service Centers
Licensed Service Centers are required to collect the Oregon Psilocybin Tax from clients accessing psilocybin services at their locations and based on the purchase price of psilocybin products. The tax will be 15% of the retail sale price of psilocybin products. The Oregon Psilocybin Services Section will begin accepting applications for licensure on January 2, 2023. Licensed service centers may not be located within 1,000 feet of a school. For more information on service centers and the Oregon Health Authority's rulemaking please visit the Oregon Psilocybin Services section website.
Department of Revenue Rulemaking
The Oregon Department of Revenue will be conducting a Rulemaking Advisory Committee (RAC) for rules related to the Oregon Psilocybin Tax program. The Department is planning to convene the RAC in August 2022, to provide the Department feedback on rule concepts the Department is considering for the program. If you are interested in serving on the RAC please email the Psilocybin Tax Program at firstname.lastname@example.org.
Information for Consumers
If a service center charges a consumer an incorrect amount of psilocybin tax, the consumer may be entitled to a refund. The consumer must provide a written request to the psilocybin service center requesting return of the excess tax payment and must provide a receipt identifying the date of purchase and proof of payment of excess tax. This request must be mailed or delivered to the retailer within 30 days of the date of the excess tax payment. If the retailer fails to provide a refund, please contact the department at email@example.com