Cannabis Business Directory

OR – Frequently Asked Questions-Taxes


Q:  How much are the taxes on recreational marijuana?
A:  When recreational marijuana is sold in recreational stores, the taxes will range from 17 to 20 percent. The legislature set the base tax rate at 17 percent, however, they made provisions under certain circumstances for cities and counties to add up to an additional 3 percent tax. The retailer can retain 2 percent of the tax to cover their expenses. The tax will be 25 percent for the limited time that recreational marijuana will be sold in medical dispensaries. Recreational sales in medical dispensaries are slated to start on October 1, 2015, and end on December 31, 2016. The tax will be imposed on sales after January 4, 2016.

Q:  How much money will marijuana bring in taxes?
A:  The OLCC estimates $10.7 million in revenue for the 2015-2017 biennium.

Q:  Where will the tax money go?
A:   Measure 91 provides distribution of revenue after costs to the following:

40 percent to Common School Fund

20 percent to Mental Health Alcoholism and Drug Services

15 percent to State Police

10 percent to Cities for enforcement of the measure

10 percent to Counties for enforcement of the measure

5 percent to Oregon Health Authority for alcohol and drug abuse prevention