Oregon: Marijuana Tax Handbook

Oregon Marijuana Tax Rate

2023 Oregon Marijuana Tax Handbook

Medical marijuana legal in Oregon, but there is no cannabis sales tax for it.

Oregon consumers are required to pay a 17.00% sales tax on every purchase of marijuana for personal use. There is no additional cannabis excise tax on marijuana for personal use in Oregon.

About Oregon Marijuana Tax

17 percent minimum sales tax on retail sales of usable marijuana, immature plants, and cannabinoid edible, concentrate, extract, products meant to be applied to skin or hair

What is the most recent revenue statistic for Oregon?

$177.8 million in 2021

Any quarterly revenue over $11,250,000 must be transferred from the Oregon Marijuana Account to the Drug Treatment and Recovery Services Fund. Of the remaining amount, 20% must be transferred to cities and counties of the state, 40% to the State School Fund, 20% for mental health treatment, 15% goes the State Police Account, and 5% to alcohol and drug abuse prevention and treatment services.

Is the Oregon Marijuana Tax Weight-Based or Percentage-of-price-Based?

Oregon's marijuana program uses a Percentage-of-price tax system. This means that the tax charged is calculated using the retail price of the Marijuana at the time of purchase.

Does Oregon have a Controlled Substances Tax?

Oregon does not have a Controlled Substances tax involving Marijuana.

How do Oregon's marijuana taxes compare to the states around it?

Note: It is illegal to transport marijuana accross state lines.

For more information about Oregon Marijuana Taxes, visit the Oregon Marijuana Tax page.

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