Knowing the tax rate allows dispensary owners to plan financially. The tax rate can impact what the best pricing is for products and can also impact financial projections. Each state has a different way of approaching taxation of marijuana and marijuana products.
Chapter 845
845-025-2890
Marijuana Retailers — Collection of Taxes
(1) A retailer must collect, at the point of sale, the tax imposed on the consumer under ORS 475B.705 and remit the tax to the Oregon Department of Revenue in accordance with Department of Revenue rules.
(2) A retailer may not collect a tax on:
(a) Any medical sales to either Oregon Medical Marijuana Program patients or their designed primary caregivers; or
(b) On sales of products other than marijuana items.
(3) A violation of this rule is a Category III violation.
(4) An intentional violation of this rule is a Category I violation.
ORS 475B.025 & 475B.160
(1) A tax is hereby imposed upon the retail sale of marijuana items in this state. The tax imposed by this section is a direct tax on the consumer, for which payment upon retail sale is required. The tax shall be collected at the point of sale of a marijuana item by a marijuana retailer at the time at which the retail sale occurs.
(2) The tax imposed under this section shall be imposed at the rate of:
(a) 17 percent of the retail sales price of usable marijuana;
(b) 17 percent of the retail sales price of immature marijuana plants;
(c) 17 percent of the retail sales price of a cannabinoid edible;
(d) 17 percent of the retail sales price of a cannabinoid concentrate;
(e) 17 percent of the retail sales price of a cannabinoid extract;
(f) 17 percent of the retail sales price of a cannabinoid product that is intended to be used by applying the cannabinoid product to the skin or hair; and
(g) 17 percent of the retail sales price of cannabinoid products other than those described in paragraph (f) of this subsection.
(3) If the tax imposed under this section does not equal an amount calculable to a whole cent, the tax shall be equal to the next higher whole cent.
(4) Except as otherwise provided by the Department of Revenue by rule, the amount of the tax shall be separately stated on an invoice, receipt or other similar document that the marijuana retailer provides to the consumer at the time at which the retail sale occurs.
(5) A person may not knowingly sell, purchase, install, transfer or possess electronic devices or software programs for the purposes of:
(a) Hiding or removing records of retail sales of marijuana items; or
(b) Falsifying records of retail sales of marijuana items.
(6)(a) A marijuana retailer may not discount a marijuana item or offer a marijuana item for free if the retail sale of the marijuana item is made in conjunction with the retail sale of any other item.
