Here are some helpful reminders from the Department of Revenue for staying in tax compliance and making payments:
All licensed retailers must register their businesses for the marijuana tax program. You can register by either submitting a paper form or using our Revenue Online registration option at www.oregon.gov/dor/revenue-online. If your business isn’t registered, you can’t make payments with us because we won’t have a place to apply your payments.
Each retail location needs a separate registration, tax account, and quarterly tax return. You can access all of those accounts under a single Revenue Online login. If all locations use the same FEIN, this will occur by default, and you’ll be able to access all accounts as long as you can provide the information required for authentication. To access to those accounts, click “Add access to account” under the “I want to” menu.
If each location uses a different FEIN, you can access those as “third party” or “client” accounts from your main account. To access those accounts, click “Add third-party access” under the “I want to” menu.
Licensed retailers must file their returns electronically through Revenue Online. Returns are due quarterly, at the end of the month following the last day of the quarter. For example, the first-quarter returns are due on the last day of April. Returns must include total sales, by product and by month for both medical and recreational sales. It must also include the total amount of tax-exempt sales (medical). The system will then calculate the taxable sales and taxes due. This calculation gives you the opportunity to double-check your quarterly numbers.
Although returns are quarterly, payments are required monthly. You can pay in cash or by check or money order. You can mail check or money order payments, or you can deliver it person. We only accept cash payments at the main Department of Revenue building in Salem, and you’ll need an appointment. You can schedule an appointment by calling (503) 945-8050. Payments are due at the end of the month following the month of sales. For example, taxes collected in January are due by the end of February.
Here are the deadlines for 2017:
|
Quarter |
Payment Deadlines |
Return Deadlines |
|
1 |
January tax—February 28, 2017 February tax—March 31, 2017 March tax—May 1, 2017 |
May 1, 2017 |
|
2 |
April tax—May 31, 2017 May tax—June 30, 2017 June tax—July 31, 2017 |
July 31, 2017 |
|
3 |
July tax—August 31, 2017 August tax—October 2, 2017 September tax—October 31, 2017 |
October 31, 2017 |
|
4 |
October tax—November 30, 2017 November tax—January 2, 2018 December tax—January 31, 2018 |
January 31, 2018 |
We encourage all marijuana retailers to visit our website at www.oregon.gov/dor/marijuana for additional information.
Thank you!
Marijuana Tax Administration
Oregon Department of Revenue
marijuanaTAX.DOR@oregon.gov
www.oregon.gov/dor/marijuana
503-947-2597