Important updates
Social distancing policies for in-person payments
In-person marijuana tax payments at the Salem Revenue building require an appointment. 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 retailers
Retailers licensed by the Oregon Liquor and Cannabis 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.
Read more about local taxes.
Paying your Taxes
OLCC-licensed marijuana retailers must make monthly payments to the Department of the tax you collected from customers. Currently, you can pay by cash, check, or money order. Make sure to complete a Marijuana Tax Payment Voucher and include it with your payment.
Filing Quarterly Tax Returns
In addition to making monthly payments, OLCC-licensed marijuana retailers must electronically file quarterly tax returns through Revenue Online. If you have questions, check out our tips for online filing. Note: The monthly payment vouchers you submit with your payments do
not take the place of your quarterly filing.
Payment and return deadlines
|
Tax year |
Qtr. |
Qtr. start |
Qtr. End |
Return due |
Payments due |
|
2022 | 1
| January 1, 2022
| March 31, 2022
| April 30, 2022
| February 28, 2022
March 31, 2022
May 2, 2022
|
|
2022 | 2 | April 1, 2022
| June 30, 2022
| July 31, 2022
| May 31, 2022
June 30, 2022
August 2, 2022* |
2022
| 3 | July 1, 2022
| September 30, 2022
| October 31, 2022
| August 31, 2022
September 30, 2022
November 1, 2022* |
2022
| 4 | October 1, 2022
| December 31, 2022
| January 31, 2023
| November 30, 2022
January 2, 2023
January 31, 2023
|
*These dates represent the first business day after the listed due date. In each case, the expected due date falls on a weekend.
Registering with DOR
All OLCC-licensed marijuana retailers 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 and instructions, and emailing it to MarijuanaTax.dor@dor.oregon.gov.
Paying and filing
Retaining Administrative Costs
Retailers may retain 2 percent of the 17 percent state tax for administrative costs. Localities may or may not allow retailers to retain administrative costs. Please refer to our local tax guide for a list of DOR administered localities and their associated administrative rates.
Locality taxes
Depending on where your business is located. Many municipalities passed a 3 percent local tax. Many municipalities have chosen to have the Department of Revenue administer their local tax. If the department is administering your municipality's tax, the quarterly return available on Revenue Online will calculate your state and local taxes automatically. You will need to include both your state and local taxes with your payment.
If the department is not administering your municipality's local tax, you will need to contact your municipality to determine how you will be filing and paying the tax.
Product Categorization
To assist retailers in completing their quarterly marijuana tax returns the Department and OLCC have put together a categorization guide that illustrates which marijuana items in Cannabis Tracking System products falls under each specific tax category please refer to this guide if you have questions about how to classify certain items. You may also review our rule, OAR 150-475-2100.
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:
- Add a power of attorney to your account.
- Send us secure messages directly
- Check your account balances.
If you have multiple store locations, you will not need to create new Revenue Online accounts for each. Your ROL will allow you to access and file returns for each of your marijuana account.
Information for Consumers
If a retailer charges a consumer an incorrect amount of marijuana tax, the consumer may be entitled to a refund. The consumer must provide a written request to the marijuana retailer requesting return of the excess tax payment and 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 marijuanatax.dor@oregon.gov.
Distributions
Where do your collected tax dollars go?
We'll use marijuana tax revenue to cover our costs for administering the tax. We also use the money to pay for OLCC's enforcement costs, and beginning July 1, 2018, the Oregon Criminal Justice Commission's Illegal Marijuana Market Enforcement Grant Program.
Measure 110
As of January 1, 2021, funds collected in excess of the quarterly $11.25M is directed to measure 110, the Drug Treatment and Recovery Services Fund.
After that, every quarter $11.25M state tax revenue will be distributed as follows:
- State School Fund: 40 percent
- Oregon Health Authority, for mental health treatment or for alcohol and drug abuse prevention, early intervention and treatment: 20 percent
- State Police: 15 percent
- Cities: 10 percent
- Counties: 10 percent
- Oregon Health Authority, for alcohol and drug abuse prevention, early intervention, and treatment services: 5 percent