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Certificate of Tax Compliance

Frequently asked questions and resources to assist marijuana retailers with Oregon’s marijuana sales tax requirements.





Download the Marijuana Tax Compliance FAQs (PDF)

Any individual or business that is considered an applicant for an OLCC recreational marijuana retail license.  If you don’t remember who was listed as an applicant on your license, this form explains who is an applicant.

A certificate of tax compliance is a letter from the DOR verifying that you as an individual, or your business, are in compliance with all state and local tax and fee programs administered by DOR.


Sample Certificate of Tax Compliance

 



Yes, so long as you have filed all returns and reports for all state and local tax and fee programs that you are required to pay. , DOR will issue a certificate of tax compliance if you enter and maintain DOR-approved payment plan for all debt owed to DOR.

All state and local taxes administered by DOR. Examples are:  Income tax, withholding tax, marijuana point of sale tax, etc.

You can request a certificate of tax compliance on DOR’s website:  https://revenueonline.dor.oregon.gov/tap?Link=TaxComplianceCert

A hardcopy/paper version of the tax compliance form is also available for download here: https://www.oregon.gov/dor/forms/FormsPubs/form-or-tcc_800-743.pdf

Revenue online should only be used when requesting a certificate of tax compliance for your business because it requires a BIN and FEIN. The certificate of tax compliance generated will act to certify that both you (the requestor) and your business are compliant with DOR tax requirements. You can still use a hardcopy form if preferred.

However, when requesting a certificate for only individual applicants, or businesses without a BIN or FEIN, the hardcopy form must be used.  

No, at this time, the certificate of tax compliance is only a requirement for retailers.

No, the certificate of tax compliance rule is only for marijuana retail licenses at this time. However, non-compliance in any business may affect your marijuana retailer license.

If you have an outstanding DOR tax liability on those other non-marijuana businesses, it could affect your OLCC licensing status. You will need to check with DOR if that is the case.

Contact DOR to inquire about the actions you need to take to qualify for a certificate of tax compliance. If you, or any of your business partners do not qualify to receive a certificate of tax compliance from DOR, you will not be able to renew your license, enact a change of ownership, or add individuals or entities to a license.

The rule will go into effect on June 16, 2023. It will apply to all applications for a retail license (including changes of ownership) submitted to the OLCC on or after that date, and will apply to all OLCC renewal applications for retail licenses that expire on or after September 15, 2023. 

Yes, you will be allowed to remove individuals or business entities from your license.

A renewal application will not be considered complete until a certificate of tax compliance is received by the OLCC for all individuals and entities that are considered applicants on the license. If the OLCC has not received all the required certificates by the license’s expiration date, the license status will be switched to “Expired” and the retailer will lose the privileges to operate. If the retailer submits all required certificates within 30 days of the license expiration, the license will be reactivated and operate under a conditional letter of authority until the renewal application is processed. However, if the required certificates are not received within that 30 day period post-expiration, the license will be inactivated with no chance of being reactivated. A certificate of tax compliance must have been issued by DOR within 90 days of when an application is submitted.

You will not receive a refund on the $250 non-refundable renewal application fee. You will receive a refund for the renewal license fee within 180 calendar days of the renewal being deemed incomplete if you are unable to renew your license due to lack of tax compliance. 

The new rules complement the existing rules and statute. We expect to see better compliance with point of sale tax payments so licensees are able to get a certificate of compliance at renewal. However, if a licensee fails to pay the point of sale tax for two of the four quarters, OLCC would receive that information from DOR and possibly suspend or revoke the license. 

Yes, payment plans are available for the taxes that DOR administers, including the point of sale tax that DOR administers. Retailers need to ensure that DOR administers the collection of their local (city and/or county; special district) tax before assuming that a payment plan is applicable. To learn more about payment plans and any distinctions, please visit the DOR website.

Cannabis retail licensees will need to work with the DOR regarding disagreements over state taxes. We advise that you contact them early in the renewal process to ensure you have enough time to resolve any state tax issue. Retail renewals without completed tax certificates for the business structure on a license will be deemed an incomplete application.

Separate from OLCC’s adoption of this rule, DOR will be posting a delinquent taxpayer list in mid-July 2023 of all individuals and business entities that owe the state more than $50,000 and do not have a DOR-approved payment plan. 

No. DOR does not administer property taxes for any Oregon county.

DOR evaluates compliance with state and local taxes it administers. Federal taxes, or taxes from other states, are not evaluated by DOR.

Retailers should reach out to DOR for the certificate of tax compliance prior to the expiration of their license.  OLCC will contact retailers that have not renewed two weeks prior to their license expiring.  Inspectors will either make phone calls or visit the licensed premises to discuss the importance with the licensees and provide the licensee feedback to the licensing department.

Yes, any change of ownership more than 51% submitted on or after June 16, 2023 will require both the existing licensees and the new individual(s) or entity to provide the OLCC with a certificate of tax compliance.

No, the requirement will only apply to change of ownership applications submitted on or after June 16, 2023. However, once the change of ownership is approved, a certificate of tax compliance would be required each year in order to renew the license.

Yes, adding new individuals to your business structure will require them to submit a certificate of tax compliance.

Yes, they need to fill out the Tax Information Authorization and Power of Attorney for Representation Form so you can receive tax information on their behalf. 

You can fill out the paper form and leave the sections blank that do not apply to you.  The paper form can be found here:  https://www.oregon.gov/dor/forms/FormsPubs/form-or-tcc_800-743.pdf

No, the certificate is mailed to the address provided by the applicant if they made the request using Revenue Online. 

If using the paper form it would be returned to the applicant via email/fax/mail, depending on how it was received by the department.

You can request a certificate of tax compliance on DOR’s website:  https://revenueonline.dor.oregon.gov/tap?Link=TaxComplianceCert

A hardcopy/paper version of the tax compliance form is also available for download here: https://www.oregon.gov/dor/forms/FormsPubs/form-or-tcc_800-743.pdf

  • New Applications & Change of Ownerships
    • Upload your DOR Certificate(s) of Tax Compliance as part of your license application in the online licensing system or by submitting them to your assigned license investigator once your application has been assigned.
  • Changes in Business Structure
    • Provide copies of your DOR Certificate(s) of Tax Compliance with your documents you submit for your change in business structure or by providing them to your assigned license investigator once your change in business structure has been assigned.
  • Renewals
    • As part of your online renewal application, you can upload copies of DOR Certificate(s) of Tax Compliance as a PDF labeled “DOR Certificate of Tax Compliance” and use the “Renewal Application” document button to upload.
    • You may submit a renewal application without all required certificates.  This may be done to avoid a late filing fee.  OLCC staff will reach out to collect any remaining required certificates.  Your renewal application will be considered incomplete until all required certificates are received.
    • If you have already submitted your renewal application you can email them to marijuana.licensing@oregon.gov; in the subject line and body of your email, include the license number and licensee of record (the business name that appears on your posted licensed certificate).


Although it is best to submit your renewal application with the required DOR Certificates of Tax Compliance, if the deadline to submit your renewal application without a late fee (20 days prior to expiration) is approaching, you can submit your renewal application without the certificates to avoid paying the late fee.  OLCC staff will reach out to collect any remaining required certificates or once you receive them, you can submit the certificates directly to marijuana.licensing@oregon.gov; in the subject line and body of your email, include the license number and licensee of record (the business name that appears on your posted license certificate).


Change of Ownership and Changes of Business Structure

Yes, any change of ownership more than 51% submitted on or after June 16, 2023 will require both the existing licensees and the new individual(s) or entity to provide the OLCC with a certificate of tax compliance.

No, the requirement will only apply to change of ownership applications submitted on or after June 16, 2023. However, once the change of ownership is approved, a certificate of tax compliance would be required each year in order to renew the license.

Yes, adding new individuals to your business structure will require them to submit a certificate of tax compliance.




Timeline

 

*Dates are an estimation and subject to change



Still have questions?

Department of Revenue: marijuanatax.dor@dor.oregon.gov
Oregon Liquor and Cannabis Commission: marijuana@oregon.gov