In-Person Payments
An appointment is required to make in-person cash psilocybin tax payments.
Please call 503-945-8050 to schedule your appointment.
**Due to the limited number of appointments available at the end of every month, we suggest scheduling your payment appointment for as early in the month as possible.
Licensed Service Centers
Registration
All licensed Psilocybin service center operators must register with the Department of Revenue (DOR) for a Psilocybin Tax account for each Oregon Health Authority (OHA) issued psilocybin service center licensed location. To register for a Psilocybin Tax account, please visit our Revenue Online registration page here and select “Register and apply" under Quick Links. For additional registration help, click here for registration instructions.
If you have received your OHA-issued license but will not be opening a service center immediately, you are still required to register with DOR and may list a future date under the section "What date did you begin selling taxable product?"
Paying your Taxes
The Oregon Psilocybin Tax is a 15% tax imposed on the sales price of psilocybin products and paid by clients of licensed psilocybin service centers. Licensed service centers are required to collect the Oregon Psilocybin Tax from clients accessing psilocybin services at their locations. Each quarter, service centers are required to remit those taxes to DOR through check, money order, or cash payments made at the Salem Revenue building by appointment.
A Psilocybin Tax Payment Voucher must be included with your payment to ensure payment is accurately applied to the correct account and quarter.
Filing Quarterly Tax Returns
In addition to making quarterly payment deposits, psilocybin service centers must electronically file quarterly tax returns through Revenue Online.
Failure to submit all tax collected or file the quarterly return can result in advanced collection actions which may lead up to license suspension.
Payment and return deadlines
**If payment due date falls on a weekend or holiday, the payment will be accepted on the business day that immediately follows**
Revenue Online
Once you become licensed with OHA and are registered with DOR, you will be able to access your tax information through the DOR Revenue Online (ROL) portal. Service Center Operators will be able to file any quarterly tax returns due and use ROL to:
- Add a power of attorney to your account.
- Send us secure messages directly.
- Check your account balances.
- Make payments on other tax accounts (electronic payments are not accepted for Psilocybin accounts).
Service centers with multiple locations will not need to create additional ROL profiles. A single ROL profile will allow access to multiple tax accounts.
Oregon Health Authority
For more information on service centers and OHA rules, please visit the Oregon Psilocybin Services section website.
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 psilocybin.help@dor.oregon.gov.
Background
Measure 109
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. OHA 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, OHA is responsible for licensing psilocybin manufacturers, testing labs, and facilitators. For more information about these licenses, please visit the OHA Psilocybin Services Section website.
Cultivation
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.